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Seòmar agus comataidhean

The Impact of Increased Employers National Insurance Contributions

  • Submitted by: Kenneth Gibson, Cunninghame North, Scottish National Party.
  • Date lodged: Wednesday, 22 January 2025
  • Motion reference: S6M-16168
  • Current status: Has not yet achieved cross-party support

That the Parliament notes with concern the impact of increased employers national insurance contributions (ENIC) from 6 April 2025 across the Scottish economy and, specifically, the public and third sectors; understands that the Scottish Government estimates that the direct cost to the public sector at £549 million in 2025-26, excluding "on costs", such as rising procurement inflation, due to ENIC increases; believes that the impact on the third sector, universities and independent care providers will collectively be £210 million in 2025-26; acknowledges the Office for Budget Responsibility’s view that 75% of ENIC costs will fall on employee pay; believes that this will hit the lowest paid hardest, with 25% being paid for by reduced business investment; acknowledges that Secretary of State for Scotland, the Rt Hon Ian Murray MP confirmed on 7 November 2024 that "the UK Government will provide funding to the public sector to support with the additional costs associated with these changes", but that no confirmation of how much funding has yet been provided to the Scottish Government, and notes the view that the UK Government should fully fund the cost of ENIC increases on the Scottish public sector as promised, as well as the third sector, independent care providers and universities, to ensure no detriment to the people and communities of Cunninghame North and those across Scotland.


Supported by: Karen Adam, Stephanie Callaghan, Willie Coffey, Bob Doris, Jackie Dunbar, Annabelle Ewing, Ross Greer, Clare Haughey, Bill Kidd, Gordon MacDonald, Rona Mackay, Ben Macpherson, Stuart McMillan, Marie McNair, Audrey Nicoll, Ash Regan, Emma Roddick, Lorna Slater, Kevin Stewart, David Torrance, Elena Whitham