HC Deb 26 July 1990 vol 177 cc483-4W
Ms. Abbott

To ask the Secretary of State for Social Security how many(a) men and (b) women (i) in total and (ii) in each region earn above the national insurance upper earnings limit, divided into those on basic rate and the top rate of tax.

Mrs. Gillian Shephard

It is estimated that during 1990–91 about 3.3 million employees will earn more than the upper earnings limit for class 1 national insurance contributions and that of these 2.9 million will be men and 400,000 will be women.

Of these, it is estimated that 1.8 million men and 300,000 women will be basic rate taxpayers and 1.1 million men and 100,000 women will pay tax at the higher rate.

It is estimated that about 200,000 self-employed basic rate taxpayers and about 300,000 higher rate taxpayers earn more than the upper profits limit for national insurance contributions. Of these some 10 to 15 per cent. are women.

The information is not available on a regional basis.