§ Mr. Pardoe
asked the Secretary of State for Social Services what percentage of the employers' total payroll is payable in the employers' national insurance contribution and surcharge in the financial year 1977–78.
§ Mr. Orme:
Excluding contributions for members of the Armed Forces, which are at a special rate, it is estimated that the employers' national insurance contributions and surcharge in respect of the 1977–78 tax year represents about 10.35 213W per cent. of the employers' payroll relating to those employees with earnings at or above £15 a week. It is not possible to say by how much this figure would be reduced if earnings of less than £15 a week, for which there is no liability for national insurance contributions, were included. The information available on these very low earners is thought to be unreliable.