Written Question·Treasury·UIN 122478
Employers' Contributions: Tax Allowances
Tabled: 20 March 2026
Answered: 26 March 2026
Question
Sir Julian Smith
Conservative — Skipton and Ripon
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of providing relief on employer's National Insurance Contributions for a) those not in education, employment or training, b) the long-term sick and c) those und
Answer
Dan TomlinsonBusinesses are able to claim employer National Insurance Contribution reliefs including those for under-21s and under-25 apprentices on earnings up to £50,270. These reliefs are forecast to be worth around £2.5 billion in 2025/26. The government is commit...
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