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Limited Liability: National Insurance Contributions

Question for Treasury

UIN HL5673, tabled on 25 January 2022

To ask Her Majesty's Government what assessment they have made of the potential increase in revenue should members of limited liability partnerships become subject to an increase in national insurance contributions from April 2022 at the same rate of increase as employees.

Answered on

2 February 2022

No such assessment has been carried out. Employees, the self-employed and members of a Limited Liability Partnership who are subject to National Insurance contributions (NICs) will also be subject to the 1.25% NICs increase for the tax year 2022/23 and the Health and Social Care Levy from April 2023.

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