M

Member

Speaking in the House of Lords on 25 February 2025

Debate

National Insurance Contributions (Secondary Class 1 Contributions) Bill

Contribution

9A: Clause 1, page 1, line 3, at end insert— “(1A) The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.(1B) In section 9(1A) after paragraph (aa) insert—“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”.(1C) After section 9(1A) insert—“(1B) A “specified employer” means—(a) a person providing a care home service or domiciliary support service regulated under the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003,(b) a person providing primary medical services through contractual arrangements with a Health and Social Services Board,(c) a person providing general dental services under Part 2 of the General Dental Services (Northern Ireland) Regulations 1993,(d) a person providing pharmaceutical services under Part 2 of the Pharmaceutical Services Regulations (Northern Ireland) 1997,(e) a provider of health and care registered as a charity by the Charity Commission for Northern Ireland, or(f) a person providing hospice care whether in a hospice or elsewhere.(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

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