HC Deb 29 January 1987 vol 109 c376W
Dr. McDonald

asked the Secretary of State for Social Services if he will estimate the revenue effect of the national insurance contribution ceiling for employees being abolished for 1987–88.

Mr. Major

It is estimated that if the upper earnings limit for employees' class 1 national insurance contributions were abolished in 1987–88, but retained for the contracted out rebate, the additional contribution for the full year would be £930 million.

This figure is based on the assumptions used in the "Report by the Government Actuary on the drafts of the Social Security Benefits Up-rating (No. 2) Order 1986 and the Social Security (Contributions, Re-rating) (No. 2) Order 1986".