HC Deb 03 March 1998 vol 307 cc567-73W
Mr. Gibb

To ask the Chancellor of the Exchequer (1) at what level of earnings an employer would pay more national insurance under the regime proposed in Mr. Martin Taylor's letter of 19 February than is currently the case; [31552]

  1. (2) what the employer national insurance charge would be under Mr. Martin Taylor's proposals set out in his letter of 19 February 1998 in respect of weekly incomes of (a) £107, (b) £108 and (c) £109; and how this compares to current rates; [31549]
  2. (3) what the employer national insurance charge would be under Mr. Martin Taylor's proposals set out in his letter of 19 February 1998 in respect of weekly incomes of (a) £136, (b) £137, (c) £138, (d) £139, (e) £140, (f) £141, (g) £142, (h) £143, (i) £144, (j) £145, (k) £146, (I) £147, (in) £148, (n) £149, (o) £150, (p) £151, (q) £152, (r) £153 and (s) £154; and how this compares with current rates;[31550]
  3. (4) what is the amount of employer national insurance payable under Mr. Martin Taylor's proposals in his letter of 19 February 1998 in respect of weekly incomes of (a) £188, (b) £189, (c) £190, (d) £191, (e) £192, (f) £193, (g) £194, (h) £195, (i) £196, (j) £197, (k) £198, (1) £199, (m) £200, (n) £201, (o) £202, (p) £203, (q) £204, (r) £205, (s) £206, (t) £207, (u) £208 and (v) £209; and what is the national insurance charge under current rates. [31617]

Dawn Primarolo

[holding answer 26 February 1998]: Details of employer national insurance contributions payable on earnings for 1998–9 under the proposals contained in Mr. Martin Taylor's letter of 19 February are in the table, copies of which have been placed in the Members' Library.

Earnings (£) Employer NICs current system with 1998–99 lower earnings limit Employer NICs Mr. Martin Taylor letter Change in employer contributions
63 0.00 0.00 0.00
64 1.92 0.00 -1.92
65 1.95 0.00 -1.95
66 1.98 0.00 -1.98
67 2.01 0.00 -2.01
68 2.04 0.00 -2.04
69 2.07 0.00 -2.07
70 2.10 0.00 -2.10
71 2.13 0.00 -2.13
72 2.16 0.00 -2.16
73 2.19 0.00 -2.19
74 2.22 0.00 -2.22
75 2.25 0.00 -2.25
76 2.28 0.00 -2.28
77 2.31 0.00 -2.31
78 2.34 0.00 -2.34
79 2.37 0.00 -2.37
80 2.40 0.00 -2.40
81 2.43 0.12 -2.31
82 2.46 0.24 -2.22
83 2.49 0.37 -2.12
84 2.52 0.49 -2.03
85 2.55 0.61 -1.94
86 2.58 0.73 -1.85
87 2.61 0.85 -1.76
88 2.64 0.98 -1.66
89 2.67 1.10 -1.57
90 2.70 1.22 -1.48
91 2.73 1.34 -1.39
92 2.76 1.46 -1.30
93 2.79 1.59 -1.20
94 2.82 1.71 -1.11
95 2.85 1.83 -1.02
96 2.88 1.95 -0.93
97 2.91 2.07 -0.84
98 2.94 2.20 -0.74
99 2.97 2.32 -0.65
100 3.00 2.44 -0.56
101 3.03 2.56 -0.47
102 3.06 2.68 -0.38
103 3.09 2.81 -0.28
104 3.12 2.93 -0.19
105 3.15 3.05 -0.10
106 3.18 3.17 -0.01
107 3.21 3.29 0.08
108 3.24 3.42 0.18
109 3.27 3.54 0.27
110 5.50 3.66 -1.84
111 5.55 3.78 -1.77
112 5.60 3.90 -1.70
113 5.65 4.03 -1.62
114 5.70 4.15 -1.55
115 5.75 4.27 -1.48
116 5.80 4.39 -1.41
117 5.85 4.51 -1.34
118 5.90 4.64 -1.26
119 5.95 4.76 -1.19
120 6.00 4.88 -1.12
121 6.05 5.00 -1.05
122 6.10 5.12 -0.98
123 6.15 5.25 -0.90
124 6.20 5.37 -0.83

Earnings (£) Employer NICs current system with 1998–99 lower earnings limit Employer NICs Mr. Martin Taylor letter Change in employer contributions
125 6.25 5.49 -0.76
126 6.30 5.61 -0.69
127 6.35 5.73 -0.62
128 6.40 5.86 -0.54
129 6.45 5.98 -0.47
130 6.50 6.10 -0.40
131 6.55 6.22 -0.33
132 6.60 6.34 -0.26
133 6.65 6.47 -0.18
134 6.70 6.59 -0.11
135 6.75 6.71 -0.04
136 6.80 6.83 0.03
137 6.85 6.95 0.10
138 6.90 7.08 0.18
139 6.95 7.20 0.25
140 7.00 7.32 0.32
141 7.05 7.44 0.39
142 7.10 7.56 0.46
143 7.15 7.69 0.54
144 7.20 7.81 0.61
145 7.25 7.93 0.68
146 7.30 8.05 0.75
147 7.35 8.17 0.82
148 7.40 8.30 0.90
149 7.45 8.42 0.97
150 7.50 8.54 1.04
151 7.55 8.66 1.11
152 7.60 8.78 1.18
153 7.65 8.91 1.26
154 7.70 9.03 1.33
155 10.85 9.15 -1.70
156 10.92 9.27 1.65
157 10.99 9.39 -1.60
158 11.06 9.52 -1.54
159 11.13 9.64 -1.49
160 11.20 9.76 -1.44
161 11.27 9.88 -1.39
162 11.34 10.00 -1.34
163 11.41 10.13 -1.28
164 11.48 10.25 -1.23
165 11.55 10.37 -1.18
166 11.62 10.49 -1.13
167 11.69 10.61 -1.08
168 11.76 10.74 -1.02
169 11.83 10.86 -0.97
170 11.90 10.98 -0.92
171 11.97 11.10 -0.87
172 12.04 11.22 -0.82
173 12.11 11.35 -0.76
174 12.18 11.47 -0.71
175 12.25 11.59 -0.66
176 12.32 11.71 -0.61
177 12.39 11.83 -0.56
178 12.46 11.96 -0.50
179 12.53 12.08 -0.45
180 12.60 12.20 -0.40
181 12.67 12.32 -0.35
182 12.74 12.44 -0.30
183 12.81 12.57 -0.24
184 12.88 12.69 -0.19
185 12.95 12.81 -0.14
186 13.02 12.93 -0.09
187 13.09 13.05 -0.04
188 13.16 13.18 0.02
189 13.23 13.30 0.07
190 13.30 13.42 0.12
191 13.37 13.54 0.17
192 13.44 13.66 0.22
193 13.51 13.79 0.28
194 13.58 13.91 0.33

Earnings (£) Employer NICs current system with 1998–99 lower earnings limit Employer NICs Mr. Martin Taylor letter Change in employer contributions
196 13.72 14.15 0.43
197 13.79 14.27 0.48
198 13.86 14.40 0.54
199 13.93 14.52 0.59
200 14.00 14.64 0.64
201 14.07 14.76 0.69
202 14.14 14.88 0.74
203 14.21 15.01 0.80
204 14.28 15.13 0.85
205 14.35 15.25 0.90
206 14.42 15.37 0.95
207 14.49 15.49 1.00
208 14.56 15.62 1.06
209 14.63 15.74 1.11
210 21.00 15.86 -5.14
211 21.10 15.98 -5.12
212 21.20 16.10 -5.10
213 21.30 16.23 -5.07
214 21.40 16.35 -5.05
215 21.50 16.47 -5.03
216 21.60 16.59 -5.01
217 21.70 16.71 -4.99
218 21.80 16.84 -4.96
219 21.90 16.96 -4.94
220 22.00 17.08 -4.92
221 22.10 17.20 -4.90
222 22.20 17.32 -4.88
223 22.30 17.45 -4.85
224 22.40 17.57 -4.83
225 22.50 17.69 -4.81
226 22.60 17.81 -4.79
227 22.70 17.93 -4.77
228 22.80 18.06 ^1.74
229 22.90 18.18 -4.72
230 23.00 18.30 ^.70
231 23.10 18.42 -4.68
232 23.20 18.54 -4.66
233 23.30 18.67 -4.63
234 23.40 18.79 -4.61
235 23.50 18.91 -4.59
236 23.60 19.03 -4.57
237 23.70 19.15 -4.55
238 23.80 19.28 -4.52
239 23.90 19.40 -4.50
240 24.00 19.52 -4.48
241 24.10 19.64 -4.46
242 24.20 19.76 ^.44
243 24.30 19.89 -4.41
244 24.40 20.01 -4.39
245 24.50 20.13 -4.37
246 24.60 20.25 -4.35
247 24.70 20.37 -4.33
248 24.80 20.50 -4.30
249 24.90 20.62 -4.28
250 25.00 20.74 -4.26
251 25.10 20.86 -4.24
252 25.20 20.98 -4.22
253 25.30 21.11 -4.19
254 25.40 21.23 -4.17
255 25.50 21.35 -4.15
256 25.60 21.47 -4.13
257 25.70 21.59 -4.11
258 25.80 21.72 -4.08
259 25.90 21.84 -4.06
260 26.00 21.96 -4.04
261 26.10 22.08 -4.02
262 26.20 22.20 -4.00
263 26.30 22.33 -3.97
264 26.40 22.45 -3.95

Earnings (£) Employer NICs current system with 1998–99 lower earnings limit Employer NICs Mr. Martin Taylor letter Change in employer contributions
265 26.50 22.57 -3.93
266 26.60 22.69 -3.91
267 26.70 22.81 -3.89
268 26.80 22.94 -3.86
269 26.90 23.06 -3.84
270 27.00 23.18 -3.82
271 27.10 23.30 -3.80
272 27.20 23.42 -3.78
273 27.30 23.55 -3.75
274 27.40 23.67 -3.73
275 27.50 23.79 -3.71
276 27.60 23.91 -3.69
277 27.70 24.03 -3.67
278 27.80 24.16 -3.64
279 27.90 24.28 -3.62
280 28.00 24.40 -3.60
281 28.10 24.52 -3.58
282 28.20 24.64 -3.56
283 28.30 24.77 -3.53
284 28.40 24.89 -3.51
285 28.50 25.01 -3.49
286 28.60 25.13 -3.47
287 28.70 25.25 -3.45
288 28.80 25.28 -3.42
289 28.90 25.50 -3.40
290 29.00 25.62 -3.38
291 29.10 25.74 -3.36
292 29.20 25.86 -3.34
293 29.30 25.99 -3.31
294 29.40 26.11 -3.29
295 29.50 26.23 -3.27
296 29.60 26.35 -3.25
297 29.70 26.47 -3.23
298 29.80 26.60 -3.20
299 29.90 26.72 -3.18
300 30.00 26.84 -3.16
301 30.10 26.96 -3.14
302 30.20 27.08 -3.12
303 30.30 27.21 -3.09
304 30.40 27.33 -3.07
305 30.50 27.45 -3.05
306 30.60 27.57 -3.03
307 30.70 27.69 -3.01
308 30.80 27.82 -2.98
309 30.90 27.94 -2.96
310 31.00 28.06 -2.94
311 31.10 28.18 -2.92
312 31.20 28.30 -2.90
313 31.30 28.43 -2.87
314 31.40 28.55 -2.85
315 31.50 28.67 -2.83
316 31.60 28.79 -2.81
317 31.70 28.91 -2.79
318 31.80 29.04 -2.76
319 31.90 29.16 -2.74
320 32.00 29.28 -2.72
321 32.10 29.40 -2.70
322 32.20 29.52 -2.68
323 32.30 29.65 -2.65
324 32.40 29.77 -2.63
325 32.50 29.89 -2.61
326 32.60 30.01 -2.59
327 32.70 30.13 -2.57
328 32.80 30.26 -2.54
329 32.90 30.38 -2.52
330 33.00 30.50 -2.50
331 33.10 30.62 -2.48
332 33.20 30.74 -2.46
333 33.30 30.87 -2.43
334 33.40 30.99 -2.41

Earnings (£) Employer NICs current system with 1998–99 lower earnings limit Employer NICs Mr. Martin Taylor letter Change in employer contributions
335 33.50 31.11 -2.39
336 33.60 31.23 -2.37
337 33.70 31.35 -2.35
338 33.80 31.48 -2.32
339 33.90 31.60 -2.30
340 34.00 31.72 -2.28
341 34.10 31.84 -2.26
342 34.20 31.96 -2.24
343 34.30 32.09 -2.21
344 34.40 32.21 -2.19
345 34.50 32.33 -2.17
346 34.60 32.45 -2.15
347 34.70 32.57 -2.13
348 34.80 32.70 -2.10
349 34.90 32.82 -2.08
350 35.00 32.94 -2.06
351 35.10 33.06 -2.04
352 35.20 33.18 -2.02
353 35.30 33.31 -1.99
354 35.40 33.43 -1.97
355 35.50 33.55 -1.95
356 35.60 33.67 -1.93
357 35.70 33.79 -1.91
358 35.80 33.92 -1.88
359 35.90 34.04 -1.86
360 36.00 34.16 -1.84
361 36.10 34.28 -1.82
362 36.20 34.40 -1.80
363 36.30 34.53 -1.77
364 36.40 34.65 -1.75
365 36.50 34.77 -1.73
366 36.60 34.89 -1.71
367 36.70 35.01 -1.69
368 36.80 35.14 -1.66
369 36.90 35.26 -1.64
370 37.00 35.38 -1.62
371 37.10 35.50 -1.60
372 37.20 35.62 -1.58
373 37.30 35.75 -1.55
374 37.40 35.87 -1.53
375 37.50 35.99 -1.51
376 37.60 36.11 -1.49
377 37.70 36.23 -1.47
378 37.80 36.36 -1.44
379 37.90 36.48 -1.42
380 38.00 36.60 -1.40
381 38.10 36.72 -1.38
382 38.20 36.84 -1.36
383 38.30 36.97 -1.33
384 38.40 37.09 -1.31
385 38.50 37.21 -1.29
386 38.60 37.33 -1.27
387 38.70 37.45 -1.25
388 38.80 37.58 -1.22
389 38.90 37.70 -1.20
390 39.00 37.82 -1.18
391 39.10 37.94 -1.16
392 39.20 38.06 -1.14
393 39.30 38.19 -1.11
394 39.40 38.31 -1.09
395 39.50 38.43 -1.07
396 39.60 38.55 -1.05
397 39.70 38.67 -1.03
398 39.80 38.80 -1.00
399 39.90 38.92 -0.98
400 40.00 39.04 -0.96
401 40.10 39.16 -0.94
402 40.20 39.28 -0.92
403 40.30 39.41 -0.89
404 40.40 39.53 -0.87

Earnings (£) Employer NICs current system with 1998–99 lower earnings limit Employer NICs Mr. Martin Taylor letter Change in employer contributions
405 40.50 39.65 -0.85
406 40.60 39.77 -0.83
407 40.70 39.89 -0.81
408 40.80 40.02 -0.78
409 40.90 40.14 -0.76
410 41.00 40.26 -0.74
411 41.10 40.38 -0.72
412 41.20 40.50 -0.70
413 41.30 40.63 -0.67
414 41.40 40.75 -0.65
415 41.50 40.87 -0.63
416 41.60 40.99 -0.61
417 41.70 41.11 -0.59
418 41.80 41.24 -0.56
419 41.90 41.36 -0.54
420 42.00 41.48 -0.52
421 42.10 41.60 -0.50
422 42.20 41.72 -0.48
423 42.30 41.85 -0.45
424 42.40 41.97 -0.43
425 42.50 42.09 -0.41
426 42.60 42.21 -0.39
427 42.70 42.33 -0.37
428 42.80 42.46 -0.34
429 42.90 42.58 -0.32
430 43.00 42.70 -0.30
431 43.10 42.82 -0.28
432 43.20 42.94 -0.26
433 43.30 43.07 -0.23
434 43.40 43.19 -0.21
435 43.50 43.31 -0.19
436 43.60 43.43 -0.17
437 43.70 43.55 -0.15
438 43.80 43.68 -0.12
439 43.90 43.80 -0.10
440 44.00 43.92 -0.08

Note

The figures in the table show the contracted-in rate of NICs.