Current status: Answered by Shona Robison on 25 November 2024
To ask the Scottish Government what it estimates the additional cost will be to local authorities in Scotland as a result of the UK Government’s Budget decision to increase employer national insurance contributions.
The Convention of Scottish Local Authorities (COSLA) has estimated that for the directly employed public sector local authority workforce, additional costs to local authorities from the changes to employer National Insurance Contributions may be £265 million in the financial year 2025-26. This estimate is published and available online at this web address: https://www.gov.scot/publications/national-insurance-contributions-public-sector-costs/