§ Mr. Ralph Howellasked the Lord President of the Council what provision has been made for those Members of Parliament who feel that their new classification as employees is a method of avoiding payment of the new national insurance charge on the self-employed, to remain classified as self-employed.
§ Mr. Edward ShortNone. Section 1(7) of the Social Security Act 1973 provides that office holders with emoluments chargeable to income tax under Schedule E are employed earners.
§ Mr. Ralph Howellasked the Lord President of the Council if, in view of the intention to classify Members of Parliament as employees, he will say who is to pay the employer's contribution.
§ Mr. Edward ShortSecondary contributions due in respect of office holders will in accordance with Section 2(4)(b)(ii) of the Social Security Act 1973 be paid by the public authority responsible for paying the emoluments of the office.
§ Mr. Ralph Howellasked the Lord President of the Council if, in view of the 698W intention to classify Members of Parliament as employees, he will say who is to be classified as the employer of Members of Parliament.
§ Mr. Edward ShortNo such classification is necessary. Section 2(4) of the Social Security Act 1973 makes a distinction between employees, in the case of earners employed under a contract of service, and secondary contributors responsible for paying the emoluments of office holders.