Written Question·Treasury·UIN 85666
Artificial Intelligence: Employers' Contributions
Tabled: 27 October 2025
Answered: 4 November 2025
Question
Neil Duncan-Jordan
Labour — Poole
To ask the Chancellor of the Exchequer, whether she has considered the potential merits of requiring businesses to pay a tax equivalent to employer National Insurance contributions for each AI agent that performs tasks previously done by people.
Answer
Dan TomlinsonEmployer National Insurance Contributions (NICs) are charged based on employee earnings. As AI agents do not receive earnings, it is not clear on what basis employer NICs would be levied.