M

Member

Speaking in the House of Lords on 25 February 2025

Debate

National Insurance Contributions (Secondary Class 1 Contributions) Bill

Contribution

1: Clause 1, page 1, line 1, at end insert— “(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”.(A2) After section 9(1A) of that Act insert—“(1B) A “specified employer” means—(a) a person providing a care home service or a domiciliary support service who is regulated under—(i) Part 1 of the Health and Social Care Act 2008,(ii) Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016, or(iii) Part 5 of the Public Services Reform (Scotland) Act 2010,(b) a person contracted to provide primary care under the provisions of—(i) Part 4 of the National Health Service Act 2006,(ii) Part 4 of the National Health Service (Wales) Act 2006, or(iii) sections 17J to 17O of the National Health Service (Scotland) Act 1978,(c) a person contracted to provide general dental services under the provisions of Part 2 of the National Health Service (General Dental Services) Regulations 1992, (d) a person contracted to provide pharmacy services under the provisions of—(i) Part 7 of the National Health Service Act 2006, or(ii) Part 8 of the NHS (Pharmaceutical and Local Pharmaceutical Services) Regulations 2013, or(e) a charitable provider of health and care,(f) a person providing hospice care whether in a hospice or elsewhere, or(g) a carer to whom section 2(3A) of the National Insurance Contributions Act 2014 applies.(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””Member's explanatory statement This amendment, together with Baroness Barker’s amendments to Clause 2, page 1, line 12, Clause 2, page 1, line 14, and Clause 2, page 1, line 15 provides that care providers, NHS GP practices, NHS commissioned dentists, NHS commissioned pharmacists, charitable providers of health and care, and those providing hospice care would continue to pay contributions at current rates.

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