asked the Secretary of State for Social Services what published information is available to companies regarding the need to obtain a certificate of reduced liability for national insurance contributions if they are to avoid retrospective claims from his Department.

Leaflet NP 15, "Employer's Guide to National Insurance Contributions", is issued to all employers and contains this information.

asked the Secretary of State for Social Services how many individual collections for underpayment were obtained by his Department from companies which do not hold a certificate of reduced liability for national insurance contributions in the last 12 months for which figures are available.

I regret the information is not available.