Written Question·Treasury·UIN 116310
National Insurance Contributions
Tabled: 26 February 2026
Answered: 6 March 2026
Question
Dr Scott Arthur
Labour — Edinburgh South West
To ask the Chancellor of the Exchequer, whether she has made an estimate of the potential impact on the revenue differential to the Treasury if Class 1 National Insurance Contributions calculations matched 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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