§ Mr. Frank FieldTo ask the Secretary of State for Social Security if he will list the rates of employer national insurance contributions since 1979, the amount of revenue raised by these contributions in each year and the total of the increase in revenue resulting from changes in the employer rate. [15771]
§ Mr. HealdThe available information is in the table:290W
Year Employer national insurance1 rates at 6 April each year Percentage Revenue raised4 £ billion 1979–80 213.5 9.83 1980–81 213.7 11.51 1981–82 213.7 12.24 1982–83 213.7 12.20 1983–84 211.95 12.06 1984–85 211.45 11.94 1985–86 310.45 12.35 1986–87 10.45 13.51 9.0 7.0 5.0 1987–88 10.45 14.95 9.0 7.0 5.0 1988–89 10.45 16.95 9.0 7.0 5.0 1989–90 10.45 19.14 9.0 7.0 5.0 1990–91 10.45 20.9 9.0 7.0 5.0 1991–92 10.4 21.77 8.6 6.6 4.6 1992–93 10.4 21.19 8.6 6.6 4.6 1993–94 10.4 23.08 8.6 6.6 4.6 1994–95 10.2 23.36 7.6 5.6 3.6 1995–96 10.2 5624.33 7.0 5.0 3.0 Notes:
1Not contracted-out rates shown. The level of the contracted-out rebate for the period shown was
4.5 per cent. 1979–80 to 1982–83
4.1 per cent. 1983–84 to 1987–88
3.8 per cent. 1988–89 to 1992–93
3.0 per cent. 1993–94 to 1995–96
2 Includes the national insurance surcharge which was abolished October 1984.
3 The upper earnings limit for employers' contributions was abolished and reduced rates for employers of the lower paid were introduced from October 1985.
4 Figures have been subject to rounding.
5 Estimate taken from the Government Actuary's report on the Benefits up-rating and Contributions re-rating Orders, published February 1996. Cm 3149.
6 If the employers' contribution structure, rates and level of contracted-out rebates in force in 1979–80 and applied in 1995–96. employers would have paid about£5.6 billion more in national insurance contributions for that year.
Source:
Government Actuary's Department.