To support local authorities, we have introduced significant reforms to how we deliver this funding to councils, to provide multi-year certainty and greater flexibility for them to be able to tailor services to meet local needs.

The Homelessness and Rough Sleeping Grant (HRSDAG) is worth £2.7bn over 3 years. Further information can be found at the following links:

• Details of previous grants now consolidated in the HRSDAG https://www.gov.uk/government/publications/explanatory-note-on-funding-simplification-consolidated-grants-and-draft-conditions-final
• Allocations of HRSDAG for 2026-27 to 2028-29 https://www.gov.uk/government/publications/allocations-tables-for-all-consolidated-grants-from-2026-2027-to-2028-29-final

Allocations of other homelessness and rough sleeping grants, including the new Rough Sleeping Programme, are also published on GOV.UK, as are historic allocations of grants now consolidated in the HRSDAG.

Information about total levels of homelessness and rough sleeping spend by local authorities are published through the annual Revenue Outturn release.

Further detail on the methodology and assumptions used to produce the fiscal impact of the measure can be found in the OBR’s “Supplementary forecast information on salary-sacrifice pension contributions” publication, which includes breakdowns of the costing pre- and post-behaviour and by employer/employee National Insurance.

The Government recognises that taxpayers earning between £100,000 and £125,140 face a higher marginal tax rate due to the tapering of the tax-free Personal Allowance, introduced in 2010-11.

A breakdown of income tax liabilities is published by HMRC, and the most recent update from June 2025 is available at: https://www.gov.uk/government/statistics/income-tax-liabilities-statistics-tax-year-2022-to-2023-to-tax-year-2025-to-2026

The Plan 2 Student Loan Scheme was introduced in 2012 under the Conservative and Liberal Democrat Coalition Government.

We will continue to keep the terms of the system under review to ensure the system protects taxpayers and students now and in the future.

Workplace pension participation remains high among all eligible age groups, with 82% of all employees participating in workplace pensions in 2024.

The Government remains committed to building on the success of automatic enrolment to ensure that people are saving enough for retirement. That is why we have revived the Pensions Commission which will look at the adequacy, fairness and sustainability of the pensions system for future cohorts of retirees.

Yes, the Double Contributions Convention with the Republic of India is subject to the scrutiny requirements of the Constitutional Reform and Governance Act 2010.

The Government laid the Convention before Parliament on 11 February 2026, and the scrutiny period commenced on 12 February 2026.

The Home Office does not hold the data you have requested.

The Home Office takes the issue of illegal working seriously and continues to take robust enforcement action against those who breach immigration laws.

As set out in the TIIN, of the estimated 7.7 million employees who currently use salary sacrifice to make pension contributions, 3.3 million sacrifice more than £2,000 of salary or bonuses. This means 44% would be impacted by this measure, while 56% - around 4.3 million people - are fully protected by the £2,000 threshold. Of those with salary sacrifice contributions in excess of the cap, the average additional employee NICs liability is estimated to be £84 for the tax year 2029/30.

The Office for Budget Responsibility’s (OBR) Economic and Fiscal Outlook (EFO) set out the estimated yield for this measure. Their assumption on passthrough is in line with assumptions for previous changes to employer NICs and is also reflected in the Government’s published costing note.

This change applies to all employers who use salary sacrifice for pensions, regardless of whether they are public sector or private sector. Many public sector employers are prohibited from using salary sacrifice for pensions under the rules of "Managing Public Money."

The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.

This is the fairest way to support pensions saving whilst ensuring relief is targeted at those who need it most.

As set out in the TIIN, of the estimated 7.7 million employees who currently use salary sacrifice to make pension contributions, 3.3 million sacrifice more than £2,000 of salary or bonuses. This means 44% would be impacted by this measure, while 56% - around 4.3 million people - are fully protected by the £2,000 threshold. Of those with salary sacrifice contributions in excess of the cap, the average additional employee NICs liability is estimated to be £84 for the tax year 2029/30.

The Office for Budget Responsibility’s (OBR) Economic and Fiscal Outlook (EFO) set out the estimated yield for this measure. Their assumption on passthrough is in line with assumptions for previous changes to employer NICs and is also reflected in the Government’s published costing note.

This change applies to all employers who use salary sacrifice for pensions, regardless of whether they are public sector or private sector. Many public sector employers are prohibited from using salary sacrifice for pensions under the rules of "Managing Public Money."

The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.

This is the fairest way to support pensions saving whilst ensuring relief is targeted at those who need it most.

As set out in the TIIN, of the estimated 7.7 million employees who currently use salary sacrifice to make pension contributions, 3.3 million sacrifice more than £2,000 of salary or bonuses. This means 44% would be impacted by this measure, while 56% - around 4.3 million people - are fully protected by the £2,000 threshold. Of those with salary sacrifice contributions in excess of the cap, the average additional employee NICs liability is estimated to be £84 for the tax year 2029/30.

The Office for Budget Responsibility’s (OBR) Economic and Fiscal Outlook (EFO) set out the estimated yield for this measure. Their assumption on passthrough is in line with assumptions for previous changes to employer NICs and is also reflected in the Government’s published costing note.

This change applies to all employers who use salary sacrifice for pensions, regardless of whether they are public sector or private sector. Many public sector employers are prohibited from using salary sacrifice for pensions under the rules of "Managing Public Money."

The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.

This is the fairest way to support pensions saving whilst ensuring relief is targeted at those who need it most.

As set out in the TIIN, of the estimated 7.7 million employees who currently use salary sacrifice to make pension contributions, 3.3 million sacrifice more than £2,000 of salary or bonuses. This means 44% would be impacted by this measure, while 56% - around 4.3 million people - are fully protected by the £2,000 threshold. Of those with salary sacrifice contributions in excess of the cap, the average additional employee NICs liability is estimated to be £84 for the tax year 2029/30.

The Office for Budget Responsibility’s (OBR) Economic and Fiscal Outlook (EFO) set out the estimated yield for this measure. Their assumption on passthrough is in line with assumptions for previous changes to employer NICs and is also reflected in the Government’s published costing note.

This change applies to all employers who use salary sacrifice for pensions, regardless of whether they are public sector or private sector. Many public sector employers are prohibited from using salary sacrifice for pensions under the rules of "Managing Public Money."

The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.

This is the fairest way to support pensions saving whilst ensuring relief is targeted at those who need it most.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice.

Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice.

Small and medium-sized employers (SMEs) are less likely to be affected by these changes. Based on the latest ASHE data (2023/24), 28% of employees of SMEs use pension salary sacrifice, compared to 39% of larger employers.

The government supports all individuals to save into pensions through a generous system of tax reliefs worth over £70 billion a year.

The ONS and HMRC publish monthly data on Earnings and employment from Pay As You Earn Real Time Information (PAYE RTI): Earnings and employment from Pay As You Earn Real Time Information, UK - Office for National Statistics

The table below sets out the number of Employees from March 2025 to June 2025 (inclusive) who have made Class 1 Employee National Insurance Contributions (NICs) in that month.

Notes:

1. Data is taken from HM Revenue and Customs (HMRC) Pay-As-You-Earn (PAYE) Real-Time-Information (RTI)
2. Rounded to the nearest thousand
3. Data for the 2025/26 tax year (April 2025 to June 2025 inclusive) may be subject to revisions as new data is received
4. Data has not been seasonally adjusted

The ONS and HMRC publish monthly data on Earnings and employment from Pay As You Earn Real Time Information (PAYE RTI): Earnings and employment from Pay As You Earn Real Time Information, UK - Office for National Statistics

The table below sets out the number of Employees from March 2025 to June 2025 (inclusive) who have made Class 1 Employee National Insurance Contributions (NICs) in that month.

Notes:

1. Data is taken from HM Revenue and Customs (HMRC) Pay-As-You-Earn (PAYE) Real-Time-Information (RTI)
2. Rounded to the nearest thousand
3. Data for the 2025/26 tax year (April 2025 to June 2025 inclusive) may be subject to revisions as new data is received
4. Data has not been seasonally adjusted

The ONS and HMRC publish monthly data on Earnings and employment from Pay As You Earn Real Time Information (PAYE RTI): Earnings and employment from Pay As You Earn Real Time Information, UK - Office for National Statistics

The table below sets out the number of Employees from March 2025 to June 2025 (inclusive) who have made Class 1 Employee National Insurance Contributions (NICs) in that month.

Notes:

1. Data is taken from HM Revenue and Customs (HMRC) Pay-As-You-Earn (PAYE) Real-Time-Information (RTI)
2. Rounded to the nearest thousand
3. Data for the 2025/26 tax year (April 2025 to June 2025 inclusive) may be subject to revisions as new data is received
4. Data has not been seasonally adjusted

The ONS and HMRC publish monthly data on Earnings and employment from Pay As You Earn Real Time Information (PAYE RTI): Earnings and employment from Pay As You Earn Real Time Information, UK - Office for National Statistics

The table below sets out the number of Employees from March 2025 to June 2025 (inclusive) who have made Class 1 Employee National Insurance Contributions (NICs) in that month.

Notes:

1. Data is taken from HM Revenue and Customs (HMRC) Pay-As-You-Earn (PAYE) Real-Time-Information (RTI)
2. Rounded to the nearest thousand
3. Data for the 2025/26 tax year (April 2025 to June 2025 inclusive) may be subject to revisions as new data is received
4. Data has not been seasonally adjusted

As part of the Pathways to Work: Reforming Benefits and Support to Get Britain Working Green Paper published in March 2025 we are consulting on establishing a new “Unemployment Insurance” benefit through the reform of contributory working-age benefits. Unemployment Insurance would be a new non-means tested entitlement for people who have contributed into the system and replace existing NS JSA and NS ESA. Policy on the new Unemployment Insurance is being developed, and we will be considering the detailed contributory related entitlement conditions with further detail to be published in a White Paper in Autumn.

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Estimates of the amount saved by those over State Pension age not being liable to National Insurance contributions (NICs) are published as part of HMRC’s statistics publication ‘Tax Reliefs Statistics’ within the Structural tax reliefs section under the NICs tab:

https://assets.publishing.service.gov.uk/media/6749e4196f60e77679723aee/structural_cost_estimates_december_2024.ods

Structural tax reliefs - GOV.UK

The increase in employer National Insurance contributions (ENICs) and decrease in the lower earnings limit applies to all the employers listed. The Government will publish the ENICs allocations to reimburse public sector employers alongside departmental budgets for 2025/26 at Mains estimates. This will be published as a supplementary table, with a brief description of the methodology used to accompany it.