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National Insurance Surcharge

Volume 13: debated on Monday 16 November 1981

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asked the Secretary of State for Social Services if the national insurance surcharge will be payable by employers on statutory sick pay payable under the proposals contained in the Social Security and Housing Benefits Bill; and, if so, will this surcharge be refunded.

Employers will be required to pay national insurance surcharge on statutory sick pay disbursed, since this is to be counted as remuneration for the purposes of the Social Security Act 1975. Under the method of compensation adopted, employers will be able to deduct from their monthly national insurance remittances the gross statutory sick payments to employees, but not the contributions or surcharge on these.