National Insurance Contributions (Secondary Class 1 Contributions) Bill — Report — Amendment 2 — 25 Feb 2025 at 18:15

Moved by Baroness Kramer

2: Clause 1, page 1, line 1, at end insert-“(A1) The Social Security Contributions and Benefits Act 1992 is amended as follows.(A2) In section 9(1A) after paragraph (aa) insert- “(ab) if section 9AA applies to the earnings, the part-time worker secondary percentage;”.(A3) After section 9A insert-“9AA Part-time worker secondary percentage(1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b), this section applies to the earnings paid in the tax week, in respect of the employment in question, where the earner is a part-time worker.(2) For the purposes of section 9(1A)(ab), the part-time worker secondary percentage is 7.5%.(3) For the purposes of this section, a “part-time worker” has the meaning given in Regulation 2 of the Part-time Workers (Prevention of Less Favourable Treatment) Regulations 2000.”(A4) The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.(A5) In section 9(1A) after paragraph (aa) insert-“(ab) if section 9AA applies to the earnings, the part- time worker secondary percentage;”(A6) After section 9A insert-“9AA Part-time worker secondary percentage(1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b), this section applies to the earnings paid in the tax week, in respect of the employment in question, where the earner is a part-time worker.(2) For the purposes of section 9(1A)(ab) above, the part-time worker secondary percentage is 7.5%.(3) For the purposes of this section, a “part-time worker” has the meaning given in Regulation 2 of the Part-time Workers (Prevention of Less Favourable Treatment) (Northern Ireland) Regulations 2000.””Member's explanatory statementThis amendment sets a new National Insurance Contributions rate for part-time workers.

Ayes 97, Noes 169.

Debate in Parliament |