§ Mr. ConwayTo ask the Secretary of State for Social Services what action he is taking to prevent the avoidance of national insurance contribution liability through the payment of earnings in gilt.
§ Mr. PortilloThere has been an increase in the practice of paying part of remuneration in gilts to directors and other highly paid personnel. This is a device which avoids national insurance contribution liability. I have therefore today laid before the House regulations (The Social Security (Contributions) Amendment (No. 3) Regulations 1988) withdrawing the exemption from national insurance contributions which currently applies to gilts and other debt instruments. The regulations will have effect from tomorrow.
Hospital qualified midwives13 At 30 September of each year Whole-time equivalent2 Region 1981 1982 1983 1984 1985 1986 Northern 671 904 880 987 1,017 1,039 Yorkshire 826 994 1,056 1,102 1,133 1,182 Trent 867 1,268 1,205 1,216 1,275 1,295 East Anglian 456 532 511 549 550 575 North West Thames 765 906 876 903 926 947 North East Thames 930 1,108 1,188 1,185 1,208 1,197 South East Thames 914 1,006 1,052 1,056 1,053 1,114 South West Thames 638 743 737 771 791 773 Wessex 667 789 785 806 819 823 Oxford 497 640 691 710 728 757 South Western 526 712 762 766 795 819 West Midlands 1,020 1,264 1,400 1,522 1,579 1,621 Mersey 525 704 700 699 715 751 North Western 1,080 1,296 1,388 1,379 1,456 1,474 London Post-Graduate Special Health Authorities 99 164 174 147 174 178 England Total 10,480 13,028 13,403 13,795 14,219 14,543 182W
Hospital qualified midwives employed in special care baby units1 at 30 September of each year Whole-time equivalent2 Region 1981 1982 1983 1984 1985 1986 Northern 29 29 33 37 37 41 Yorkshire 35 41 59 74 88 99 Trent 79 91 87 83 71 71 East Anglian 37 28 22 18 26 32 North West Thames 53 61 59 56 57 62 North East Thames 39 42 45 49 53 58 South East Thames 16 28 34 56 91 70 South West Thames 24 28 24 24 40 34 Wessex 28 38 46 46 44 59 Oxford 18 24 37 47 40 46 South Western 59 46 57 54 63 70 Further action will be taken if it appears that other securities are being used to avoid national insurance contribution liability.