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Taxation: Part-time Employment

Volume 486: debated on Thursday 22 January 2009

To ask the Chancellor of the Exchequer what assessment he has made of the merits of providing tax exemptions to encourage part-time work, with particular reference to the likely effects of such a policy on small businesses. (249840)

The decision to employ part- or full-time employees is a commercial decision, specific to the circumstances of the employer.

National insurance contributions are paid proportionately on the hours an employee works, whether part- or full-time.

The Part Time Workers Directive means that part-time workers cannot be treated any less favourably than comparable full-time workers.