HC Deb 09 June 1993 vol 226 c265W
Ms Mowlam

To ask the Secretary of State for Social Security how many men and women paid both class 1 and class 2 national insurance contributions in 1991–92 and 1992–93; and what those figures represented as a percentage of the combined total of both classes of NI contributions in each year.

Mr. Hague

Figures for 1991–92 and 1992–93 are not yet available. The latest figures are in the table.

1990–91 Men Women Total
Mixed class ½1number of contributors 242,000 70,000 312,000
Percentage of total class 1 and 2 1.7 per cent. 0.7 per cent. 1.3 per cent.
1 Figures show the number of contributors who paid at least one class 2 contribution and some class 1 contributions during the tax year. It is not possible to distinguish between those who were concurrently or consecutively employed and self-employed.

Ms Mowlam

To ask the Secretary of State for Social Security what plans he has to change the situation whereby a self-employed person who also works part-time for another employer is required to pay both class 1 and class 2 national insurance, regardless of the level of the combined incomes; and if he will make a statement.

Mr. Hague

We have no such plans. The current arrangements ensure that where someone has earnings from more than one employment, regardless of the level of the combined incomes, the total contributions payable under class 1 and class 2 are subject to an annual maximum; currently £1,795.84.

If someone works for an employer and earns less than the lower earnings limit, currently £56 a week, no class 1 contribution is due. Similarly, self-employed people who expect their earnings to be less than a prescribed level, currently £3,140 a year, can apply to be excepted from paying class 2 contributions.

Where contributions from more than one occupation are payable, they are aggregated for the purposes of calculating entitlement to contributory benefits.