National Insurance Contributions Bill – Lords Amendments

On Wednesday 19 March 2025 the National Insurance Contributions (Secondary Class 1 Contributions) Bill returned to the Commons following the Lords amendments.

The Bill was introduced on 6 November 2024, and intends to raise employers’ national insurance contributions to 15%, lower the secondary threshold to £5,000, and increase the employment allowance to £10,500. There were 6 amendments selected for debate and votes:

Amendment 1 – Ayes 307 Noes 182;   Amendment 2 – Ayes 310 Noes 183;  Amendment 3 – Ayes 314 Noes 187;  Amendment 4 – Ayes 313 Noes 190;

Amendment 8 – Ayes 316 Noes 189; Amendment 21 – Ayes 316 Noes 187

Amendments 1-20, which would have reduced receipts to the National Insurance Fund, were rejected because of the interference with the public revenue. Amendment 21 would have required the Chancellor to present a six-month impact review, was rejected as information has already been published about these matters and a further review was not deemed necessary.

The Bill then goes back to the Lords who will consider these reasons on 24 March 2025.