Member

11A: 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 until 6 April 2026 (after which the relevant percentage is as determined by the rest of this subsection);”. (A2) After section 9(1A) of that Act insert—“(1B) A “specified employer” means a charity.(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””