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Employers' Contributions: Part-time Employment

Asked by Mims DaviesConservativeTreasuryTabled Answered 5 December 2025UIN 94747

The question

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on women in part-time work.

Answered by Dan Tomlinson

Businesses are able to claim employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.

The OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.

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