Written Question·Treasury·UIN 116056
Income Tax and National Insurance Contributions
Tabled: 25 February 2026
Answered: 6 March 2026
Question
Dr Scott Arthur
Labour — Edinburgh South West
To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of aligning National Insurance Contributions (NICs) earnings periods with those of income tax.
Answer
Dan TomlinsonThis would be a significant change, as National Insurance contributions (NICs) and Income Tax work quite differently at present.NICs are charged on earnings on a per-employment, per-pay period basis, whereas Income Tax is an annual tax, and takes into acc...
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