To ask the Chancellor of the Exchequer, if he will make an estimate of the number of employees that would have been eligible for the coronavirus job retention scheme that have been made redundant as a result of their employer being unable to meet the cost of Class 1 National Insurance contributions for those employees, since the removal of the grant to cover that cost on 1 August 2020.
Answered on
18 November 2020
Of the employees who left the Coronavirus Job Retention Scheme (CJRS) furlough scheme between April and July, 90% were still on their original payroll in August, suggesting they remained working for their original employer.
HMRC do not collect information on the reasons why employers choose to make employees redundant, and so it is not possible to estimate how many employees have been made redundant as a result of their employer being unable to meet the cost of Class 1 National Insurance contributions for those employees. For the average claim, employer National Insurance and pension contributions account for 5% of total employment costs.