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A spokesperson for the Equality and Human Rights Commission said:

“The Public Sector Equality Duty (PSED) requires government departments to have due regard for how their policies and decisions affect people with protected characteristics. 

“We are aware His Majesty’s Revenue and Customs published a policy paper on 13 November, relating to changes to employer National Insurance contribution thresholds. This included a summary of impacts.  

“HMRC is obligated to have considered the equality impact of these changes and, crucially, should be able to show evidence they have done so. We would expect HMRC to have produced a more detailed equality consideration of the changes.  

“As Britain’s equality regulator we have written to HMRC, reminding the department of its PSED obligations and seeking assurances they have been sufficiently met."  

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Related information

• How to consider equality in policy making: A 10-step guide for public bodies in England
• Public Sector Equality Duty