Employers’ national insurance rise ‘straw that breaks camels back’, Lords told

“If an employer happens to be in an industry that habitually has payroll costs of a relatively high proportion of its total expenditure, it will necessarily attract a higher cost from the increase in employer national insurance, that if it had that same turnover and spent a lower percentage of its outgoing costs on payroll, but, for example, a higher amount on technology, data and other non-labour costs.