§ Mr. Ernie Ross
asked the Secretary of State for Employment what would be the 125W cost of employing all 5,228 males currently unemployed in Dundee at current average earnings for males and all 3,137 females currently unemployed in Dundee at current average earnings for females taking into account increased revenue from income tax and national insurance
£'000 per week (1) Direct cost in earnings of employing 5,228 males and 3,137 females at corresponding level of average earnings in Tayside.* … … … … … … … … 635 (2) Additional cost to employers arising from contributions to national insurance, superannuation, training and other employee benefits. … … … … … … 121 (3) Total national insurance contributions (employer and employee) arising from additional employment at (1) assuming no married women paying reduced rates. … … 127 (4) Income tax payable on earnings at (1) assuming all men are married. … … 119 Notes: * Based on average weekly earnings of employees whose pay was not affected by absence reported in new earnings survey for April 1979 (£86.8 and £57.7 respectively). Based on an estimated additional of 19 per cent to cover employers' national insurance and superannuation contributions, expenditure on vocational training, benefits in kind and services to employees subsidised by employers for manufacturing industry as defined in labour cost survey for 1975 (see Department of Employment Gazette, September 1977) updated approximately to 1979 levels. The figure would be lower if a proportion of the females were married women paying at reduced rates. If all females were in this category the figure would be £8,000 lower. If all males were single the figure would be £20,000 higher. The amount of tax payable will depend on the tax allowances of the people concerned, and the figure is based on the annual average for 1979–80 expressed as a weekly rate.