Remove Employee National Insurance Contributions all together as will move over to simplified higher Income Tax base rate, as the purpose of National Insurance is not fit for purpose and distorts the reality.

Certain anomalies like those of Pension age not paying National Insurance will be removed.

With Employee National Insurance removed, we will introduce a new "Non-resident pension contribution scheme". This allows non-resident to pay a simple annual fee to earn a qualifying year for their State Pension, providing a clear and modern replacement for the outdated voluntary NI system.