HC Deb 16 March 1998 vol 308 c442W
Mr. Lilley

To ask the Chancellor of the Exchequer in respect of how many employees the employers' marginal rate of contribution would be(a) higher and (b) lower than at present if the three steps increases in employers NICs were eliminated and this was financed by raising the rate of NIC to 12.2 per cent. [33511]

Mr. Denham

[holding answer 9 March 1998]: I have been asked to reply.

If the steps for employers' contributions at £110, £155 and £210 were eliminated and the employers' contribution rate increased to 12.2 per cent., the marginal rate for employers would be lower in respect of employees earning immediately below £110, £155 and £210. The marginal rate for employers would be higher in respect of all other employees whose earnings attract employers' contributions.

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