Employer National Insurance Contributions

As an amendment to motion S6M-16488 in the name of Tom Arthur (Employer National Insurance Contributions), insert at end “; warns that the increase to ENICs is a tax on jobs that will negatively impact employers and employees; acknowledges that, as a direct consequence of Scottish Government policy, the Scottish public sector is disproportionately exposed to increases in labour costs because the Scottish public sector is proportionately larger than in the rest of the UK and its salary costs impose a heavier burden on taxpayers; considers, therefore, that budget decisions by both the Scottish and UK governments will hurt taxpayers, consumers and workers in Scotland and will negatively impact growth, and supports common-sense Scottish Conservative and Unionist Party proposals for tax cuts to grow Scotland’s economy and give workers and businesses much-needed relief.”