§ 19. Sir David MitchellTo ask the Secretary of State for Social Security how many people at the upper earnings limit pay national insurance contributions on overtime payments.
§ Mr. JackAt least 3 million people benefit from the existence of the upper earnings limit and this includes those who normally earn below the upper earnings limit but whose earnings in any one week including overtime exceed the weekly limit. The upper earnings limit ensures such people pay national insurance contributions on only part of their earnings from overtime.