To ask the Chancellor of the Exchequer what measures were put in place to prepare small and medium sized businesses for increases in national insurance contributions. [116574]

The increase in National Insurance Contributions was announced in Budget 2002, a year before it came into force. An Employer"s Bulletin was issued to all employers in May 2002 which explained the changes to both employer"s and employee"s contributions. Detailed guidance was also issued to payroll software developers to enable amendments to payroll software to be made in advance of the changes.