Member

4: 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 charity that has an annual revenue of less than £1 million.(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””Member's explanatory statement Exemption for small charities: This amendment would exempt charities that have an annual revenue of less than £1 million from the Government’s planned increase in employer National Insurance contributions.