HC Deb 21 November 1983 vol 49 c71W
Mr. Rooker

asked the Secretary of State for Social Services how the national insurance contribution rates, excluding the surcharge on employers, have changed since 1978–79 for (a) employees and (b) employers.

Dr. Boyson

Excluding the national insurance surcharge payable by employers, the figures are:

Tax year Employees Employers
Per cent. Per cent.
1978–79 6.5 10
1979–80 6.5 10
1980–81 6.75 10.2
1981–82 7.75 10.2
1982–83 8.75 10.2
1983–84 9 10.45

As announced in the autumn statement—[Vol. 48, c. 995–96]—the rates for 1984–85 are to remain the same as for 1983–84.

For contracted-out employment, the abatement in rates on earnings between the lower and upper earnings limits was from 1978–79 to 1982–83 2.5 per cent. for employees and 4.5 per cent. for employers, and for 1983–84 (and until the next quinquennial review) is 2.15 per cent. for employees and 4.1 per cent. for employers.

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