To ask the Secretary of State for Social Security what percentage of national insurance contributors are currently benefiting from the existence of the ceiling on contributions.
It is estimated that approximately 16 per cent. of contributors have earnings in excess of the upper earnings limit for class 1 primary national insurance contributions.
To ask the Secretary of State for Social Security how many employers have been tried and found guilty of fraud in respect of national insurance contributions over the last 10 years; and what was the sentence in each case.
[holding answer 8 March 1990]: In the last five years, the number of employers against whom either civil or criminal proceedings have been taken by DSS in respect of non-payment of national insurance contributions is as follows:
| Year | Number of cases |
| 1984–85 | 2,896 |
| 1985–86 | 1,272 |
| 1986–87 | 1,523 |
| 1987–88 | 1,264 |
| 1988–89 | 1,528 |