Research Director of the Adam Smith Institute, Sam Bowman, was quoted in the FT Advisor on the benefits of taking minimum wage earners out of national insurance tax.

Sam Bowman, research director of the Adam Smith Institute, added that national insurance contributions are not affected by this threshold rise.

"Raising that threshold and pegging the new NI and income tax thresholds to the minimum wage rate should be the next government's top priority to beat the scourge of low pay once and for all."