Part of the debate – in Westminster Hall at 5:17 pm on 23 April 2025.
Does the Minister not agree that, at the same time, he reduced the threshold at which that measure steps in, such that any allowances mean that it is counterproductive to most small businesses? There is an increase in NICs once they pay it, and the fact that they pay it on a £5,000 rather than £10,000 employment means that lots of part-time workers are suddenly liable for employment contributions when they were not before.