§ Mr. Patrick Thompsonasked the Chancellor of the Exchequer if he will give figures for the percentage of the wage bill paid by employers to the Exchequer for national insurance and tax under the following headings: (i) for all income levels, (ii) for incomes in excess of £12,000 per annum and (iii) for incomes less than £5,000 per annum.
§ Mr. MooreThe most recent information is for 1982–83. As a percentage of the wage bill (taken to include employers' national insurance contributions as well as 511W gross pay), the amount paid over in income tax and national insurance contributions on the employee's behalf, and in employers' national insurance contributions (including the surcharge, since abolished) is estimated to have been (i) 31 per cent. (ii) 35 per cent. and (iii) 24 per cent. Employees in employment for only part of the year but earning, whilst in employment, at a weekly rate equivalent to more than £12,000 in a complete year, have been included in (ii). Correspondingly, part-year employees earning at a weekly rate equivalent to more than £5,000 in a complete year have been excluded from (iii).