To ask Her Majesty's Government what was the amount of employee national insurance contributions which were not due on benefits in kind which were subject to employers' national insurance contributions in the latest year for which figures are available. [HL1965]

To ask Her Majesty's Government how many employees benefited from employee national insurance contributions not being levied on certain benefits in kind which are subject to employers' national insurance contributions in the latest year for which figures are available. [HL1966]

HM Revenue and Customs estimates that 3.4 million individuals receive benefits in kind that are subjected to employers' national insurance contributions but not employees' national insurance.

The estimated value (using current valuation methods) of employee national insurance contributions that are not levied on these benefits is £350 million per year.