To ask the Secretary of State for Social Security if he will publish a table showing the percentage of salary paid in national insurance contributions by persons earning annual salaries of £5,000, £15,000, £20,000, £50,000, £100,000 and £200,000 in (a) 1979 and (b) 1991.
The information requested is in the table:
| Annual salary | NI contributions paid by employees as a percentage of salary | |
| £ | 1979–80 Per cent.1 | 1991–922Per cent.2 |
| 5,000 | 6·5 | 5·2 |
| 15,000 | 3·0 | 7·7 |
| 20,000 | 2·3 | 8·1 |
Annual salary
| NI contributions paid by employees as a percentage of salary
| |
£
| 1979–80 1 Per cent.
| 1991–92 2 Per cent.
|
| 50,000 | 0·9 | 3·3 |
| 100,000 | 0·5 | 1·6 |
| 200,000 | 0·2 | 0·8 |
Note:
1 Upper earnings limit at 1979–80 level of £7,020 per annum.
2 Upper earnings limit at today's level of £20,280 per annum.
To ask the Secretary of State for Social Security if he will set out the (a) marginal and (b) cumulative reduction in revenue for successive reductions by steps of £10 per week of the upper earnings limit for employees' national insurance contributions from its current level, and corresponding figures for increasing the lower earnings limit by steps of £10 per week.
[holding answer 23 January 1992]: The information requested is in the tables.
| (a) Upper earnings limit £ | Marginal cost1£ million | Cumulative cost1£ million |
| 2390 | — | — |
| 380 | -100 | -100 |
| 370 | -150 | -250 |
| 360 | -150 | -400 |
| 350 | -150 | -550 |
| 340 | -150 | -700 |
| 330 | -200 | -900 |
| 320 | -200 | -1,100 |
| 310 | -200 | -1,300 |
| 300 | -250 | -1,550 |
| 290 | -250 | -1,800 |
| 280 | -250 | -2,050 |
| 270 | -250 | -2,300 |
| 260 | -300 | -2,600 |
| 250 | -300 | -2,900 |
| 240 | -350 | -3,250 |
| 230 | -350 | -3,600 |
| 220 | -400 | -4,000 |
| 210 | -400 | -4,400 |
| 200 | -450 | -4,850 |
| 190 | -450 | -5,300 |
| 180 | -500 | -5,800 |
| 170 | -500 | -6,300 |
| 160 | -550 | -6,850 |
| 150 | -550 | -7,400 |
| 140 | -600 | -8,000 |
| 130 | -600 | -8,600 |
| 120 | -650 | -9,250 |
| 110 | -650 | -9,900 |
| 100 | -650 | -10,550 |
| 90 | -700 | -11,250 |
| 80 | -700 | -11,950 |
| 70 | -700 | -12,650 |
| 60 | -750 | -13,400 |
| 1Employees' contributions only; assumes an unchanged basis for employers' contributions. | ||
| 2 Current limit. | ||
| (b) Lower | £ millions | |
| earnings limit £ | 1Marginal cost | 1Cumulative cost |
| 252 | — | — |
| 62 | -600 | -600 |
| 72 | -600 | -1,200 |
| 82 | -550 | -1,750 |
| 92 | -550 | -2,300 |
| 102 | -550 | -2,850 |
| 112 | -550 | -3,400 |
(b) Lower
| £ millions
| |
earnings limit £
| 1 Marginal cost
| 1 Cumulative cost
|
| 122 | -550 | -3,950 |
| 132 | -550 | -4,500 |
| 142 | -500 | -5,000 |
| 152 | -500 | -5,500 |
| 162 | -500 | -6,000 |
| 172 | -500 | -6,500 |
| 182 | -500 | -7,000 |
| 192 | -500 | -7,500 |
| 202 | -450 | -7,950 |
| 212 | -450 | -8,400 |
| 222 | -450 | -8,850 |
| 232 | -400 | -9,250 |
| 242 | -400 | -9,650 |
| 252 | -400 | -10,050 |
| 262 | -350 | -10,400 |
| 272 | -350 | -10,750 |
| 282 | -350 | -11,100 |
| 292 | -300 | -11,400 |
| 302 | -300 | -11,700 |
| 312 | -300 | -12,000 |
| 322 | -300 | -12,300 |
| 332 | -250 | -12,550 |
| 342 | -250 | -12,800 |
| 352 | -250 | -13,050 |
| 362 | -250 | -13,300 |
| 372 | -200 | -13,500 |
| 382 | -200 | -13,700 |
1 Employees' contributions only; assumes an unchanged basis for employers' contributions. | ||
2 Current limit. | ||
To ask the Secretary of State for Social Security how many people would be affected by a reduction in the ceiling of employees' national insurance payments for each £10 per week reduction and cumulatively at each stage up to a reduction of £150 per week; and what would be the cost and cumulative cost in each case.
[holding answer 4 February 1992]: The information requested is in the table.
| (Thousands) | (£ millions) | |||
| Upper earnings limit (£) | Numbers affected by change in UEL | Cumulative effect | Marginal cost1 | Cumulative cost1 |
| 390 | 2— | — | — | — |
| 380 | 200 | 200 | -100 | -100 |
| 370 | 300 | 500 | -150 | -250 |
| 360 | 300 | 800 | -150 | -400 |
| 350 | 300 | 1,100 | -150 | -550 |
| 340 | 300 | 1,400 | -150 | -700 |
| 330 | 400 | 1,800 | -200 | -900 |
| 320 | 400 | 2,200 | -200 | -1,100 |
| 310 | 400 | 2,600 | -200 | -1,300 |
| 300 | 400 | 3,000 | -250 | -1,550 |
| 290 | 400 | 3,400 | -250 | -1,800 |
| 280 | 500 | 3,900 | -250 | -2,050 |
| 270 | 500 | 4,400 | -250 | -2,300 |
| 260 | 500 | 4,900 | -300 | -2,600 |
| 250 | 500 | 5,400 | -300 | -2,900 |
| 240 | 500 | 5,900 | -350 | -3,250 |
| 1Employees' contributions only; assumes an unchanged basis for employers' contributions. | ||||
| 2 Current limit. | ||||