National Insurance Contributions (Secondary Class 1 Contributions) Act

Lord Londesborough moved amendment 15A, in clause 2, page 1, line 12, after “£96” to insert “or, (b) for businesses and organisations with fewer than 25 full-time employees, £175.”

Labour 0 content, 144 not content · Conservative 138 content, 0 not content · Liberal Democrat 42 content, 0 not content · Crossbench 12 content, 4 not content · Non-affiliated 3 content, 1 not content · Green Party 2 content, 0 not content · Bishops 1 content, 0 not content · Democratic Unionist Party 1 content, 0 not content

Baroness Neville-Rolfe moved amendment 5, in clause 1, page 1, line 1, at end to insert, “(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert, “(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”. (A2) After section 9(1A) of that Act insert, “(1B) A “specified employer” means a person providing transport for children with special educational needs and disabilities. (1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

Conservative 159 content, 0 not content · Labour 0 content, 145 not content · Liberal Democrat 53 content, 0 not content · Crossbench 9 content, 6 not content · Non-affiliated 5 content, 1 not content · Democratic Unionist Party 5 content, 0 not content · Green Party 2 content, 0 not content · Bishops 1 content, 0 not content · Plaid Cymru 1 content, 0 not content

Baroness Neville-Rolfe moved amendment 4, in clause 1, page 1, line 1, at end to insert, “(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert, “(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”. (A2) After section 9(1A) of that Act insert, “(1B) A “specified employer” means a charity that has an annual revenue of less than £1 million. (1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

Conservative 155 content, 0 not content · Labour 0 content, 143 not content · Liberal Democrat 53 content, 0 not content · Crossbench 11 content, 5 not content · Non-affiliated 6 content, 1 not content · Democratic Unionist Party 6 content, 0 not content · Green Party 2 content, 0 not content · Bishops 1 content, 0 not content · Plaid Cymru 1 content, 0 not content

Baroness Kramer moved amendment 3, in clause 1, page 1, line 1, at end to insert, “(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert, “(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”. (A2) After section 9(1A) of that Act insert, “(1B) A “specified employer” means, (a) a provider of education or childcare to children under five years of age, (i) registered in England in the early years register maintained by the Office for Standards in Education, Children’s Services and Skills, (ii) registered in Wales with Care Inspectorate Wales, or (iii) registered in Scotland with the Scottish Care Inspectorate; (b) a university; (c) a provider of further or higher education; (d) a registered charity; (e) a housing association; (f) a small or micro business, as defined by section 33 of the Small Business, Enterprise and Employment Act 2015; (g) a town council; (h) a parish council; (i) a business in the hospitality sector. (1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

Labour 0 content, 145 not content · Liberal Democrat 54 content, 0 not content · Crossbench 9 content, 7 not content · Democratic Unionist Party 6 content, 0 not content · Conservative 3 content, 0 not content · Green Party 2 content, 0 not content · Non-affiliated 1 content, 1 not content · Bishops 1 content, 0 not content · Plaid Cymru 1 content, 0 not content

Baroness Kramer moved amendment 2, in 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.””

Labour 0 content, 153 not content · Liberal Democrat 61 content, 0 not content · Crossbench 17 content, 13 not content · Non-affiliated 6 content, 2 not content · Conservative 6 content, 0 not content · Democratic Unionist Party 5 content, 1 not content · Green Party 2 content, 0 not content

Baroness Barker moved amendment 1, in clause 1, page 1, line 1, at end to insert, “(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert, “(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”. (A2) After section 9(1A) of that Act insert, “(1B) A “specified employer” means, (a) a person providing a care home service or a domiciliary support service who is regulated under, (i) Part 1 of the Health and Social Care Act 2008, (ii) Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016, or (iii) Part 5 of the Public Services Reform (Scotland) Act 2010, (b) a person contracted to provide primary care under the provisions of, (i) Part 4 of the National Health Service Act 2006, (ii) Part 4 of the National Health Service (Wales) Act 2006, or (iii) sections 17J to 17O of the National Health Service (Scotland) Act 1978, (c) a person contracted to provide general dental services under the provisions of Part 2 of the National Health Service (General Dental Services) Regulations 1992, (d) a person contracted to provide pharmacy services under the provisions of, (i) Part 7 of the National Health Service Act 2006, or (ii) Part 8 of the NHS (Pharmaceutical and Local Pharmaceutical Services) Regulations 2013, or (e) a charitable provider of health and care, (f) a person providing hospice care whether in a hospice or elsewhere, or (g) a carer to whom section 2(3A) of the National Insurance Contributions Act 2014 applies. (1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

Conservative 200 content, 0 not content · Labour 0 content, 159 not content · Liberal Democrat 64 content, 0 not content · Crossbench 24 content, 13 not content · Non-affiliated 10 content, 3 not content · Green Party 2 content, 0 not content · Ulster Unionist Party 2 content, 0 not content · Bishops 1 content, 0 not content · Democratic Unionist Party 1 content, 0 not content · Plaid Cymru 1 content, 0 not content

Baroness Williams of Trafford moved, as an amendment to the motion that the bill be committed to a Grand Committee, to leave out “Grand Committee” and to insert “Committee of the Whole House”.

Conservative 194 content, 0 not content · Labour 0 content, 127 not content · Liberal Democrat 0 content, 54 not content · Crossbench 8 content, 39 not content · Non-affiliated 12 content, 7 not content · Democratic Unionist Party 6 content, 0 not content · Ulster Unionist Party 3 content, 0 not content · Bishops 2 content, 0 not content · Green Party 0 content, 1 not content · Plaid Cymru 1 content, 0 not content

Baroness Kramer moved, as an amendment to the motion that the bill be read a second time, at end to insert “but that, while recognising the need to rebuild public services and finances, this House regrets that the Bill risks worsening pressures in the NHS and social care by placing costs on GPs and dentists, social care providers and hospices; increases burdens on small businesses, early years providers, universities and charities; and penalises part-time work, and puts jobs and economic growth at risk”.

Labour 0 content, 57 not content · Liberal Democrat 38 content, 0 not content · Crossbench 3 content, 4 not content · Democratic Unionist Party 2 content, 0 not content · Green Party 1 content, 0 not content · Non-affiliated 1 content, 0 not content · Ulster Unionist Party 1 content, 0 not content