National Insurance Contributions Bill

I notify the Committee that I have received a letter from the Minister—I do not know whether the noble Baroness has received a copy, but no doubt she has—which deals with the point that I made at Second Reading. The answer appears to be that if the employee has left the company, the employer has to pay the amount that is due. There is probably very little recourse to the employee. But since the employer dreamt up the scheme in the first place, that is possibly no bad thing.