Employer National Insurance Contributions costs: FOI release

Information request and response under the Freedom of Information (Scotland) Act 2002.


Information requested

Within the income/funding projections used in the Scottish Government’s budget for 2025-2026 announced this week, can you please tell me how much has been estimated to be receivable from UK government to help recompense the additional employers’ NIC payable on civil servant/government employees as a result of the changes announced in their recent budget.

I have previously approached the Scottish Information Commissioners but they were unable to answer my question because they do not have access to the relevant information.

Response

There is no additional funding from the UK Government for the additional costs associated with the change to Employer National Insurance Contributions assumed in the 2025-26 Scottish Budget funding projections set out on 4 December.

While there have been conversations between the Scottish and UK Governments on the level of funding, there is considerable uncertainty on how much the Scottish Government might receive. Actual figures will not be known until the UK Main Estimates process which will conclude in the latter half of Q1 of financial year 2025-26.

As the Budget statement made clear, it is the belief of Scottish Minsters that the Scottish Government should be fully compensated for the additional costs flowing from this change to UK policy.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.

Contact

Please quote the FOI reference
Central Correspondence Unit
Email: contactus@gov.scot
Phone: 0300 244 4000

The Scottish Government
St Andrew's House
Regent Road
Edinburgh
EH1 3DG

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