Member

The changes to employer national insurance apply UK-wide. As I have already set out, the Government have published a detailed impact assessment of the policy. The tax information and impact note sets out the impacts on employers, including those in Scotland. The Government will provide support for departments and other public sector employers for additional employer national insurance costs. This funding will be allocated to departments, with the Barnett formula applying in the usual way. The overall outcome of the Barnett formula on the funding of all devolved Governments is that they receive at least 20% more funding per person than equivalent UK government spending in the rest of the UK.