BORIS Johnson’s manifesto-busting national insurance hike will cost public sector employers in Scotland more than £150 million, according to new figures.

Employers across the UK will pay extra NI contributions from April next year as part of an increase to fund the NHS and social care in ­England.

New figures from a parliamentary question asked by SNP MSP ­Kenneth Gibson have revealed the additional costs facing the NHS, ­local ­government and other public sector employers in Scotland.

He has accused the Westminster Government of “giving with one hand and taking with the other”.

In response to the question, ­Scotland’s Minister for Public ­Finance Tom Arthur said initial ­estimates found the increase in ­employer NI contributions will cost the NHS £67 million.

For local government, the bill is ­expected to be £31m, while the cost for other parts of the public sector is £53m.

He added: “Combined these come to an initial cost estimate of £151m across the public sector in Scotland.”

Johnson unveiled the plans for the NI hike last month – breaking a ­personal commitment in the Tory manifesto for the 2019 election not to raise key taxes, when he stated: “We will not raise the rate of income tax, VAT or National Insurance.”

He claimed the increase was ­necessary because of the pandemic and the burden it placed on the NHS.

The move was attacked for being unfair on younger people and the lower paid, who will be hardest hit by the tax hike.

An official analysis of the impact of the rise, carried out by the House of Commons Library, found nurses, care home staff and other health and social care workers across the UK will pay an additional £900m in tax.

Concerns have also been raised it means Scottish healthcare staff will lose hundreds of pounds from a 4% pay rise announced earlier this year which was awarded to nurses, ­paramedics, domestic and other healthcare staff.

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From April next year employees, employers and the self-employed will all pay 1.25p more in the pound for national insurance contributions to fund social care in England.

It will then return to its current rate and be replaced by the “health and social care” levy, a tax which will also be paid by state ­pensioners who are still working, unlike NI ­contributions.

Most of the revenue will go into health and social care in England, but part of the £12bn a year to be raised will be allocated to devolved ­administrations.

It is expected Scotland will ­receive around £1.1bn, which UK ­ministers say is more than would be raised in Scotland.

But Gibson, who is convener of Holyrood’s finance committee, said: “The Westminster Tories really do take with one hand – and then take even more with the other.

“Boris Johnson courted the limelight when he trumpeted in a fanfare that additional resources will make their way to Scotland.

“But now we know, not only does his National Insurance hike disproportionately take money out of the pockets of the lowest paid, he is also misrepresenting the scale of the ­benefit to Scotland with this massive £151m clawback. Scotland will not be fooled by this chancer of a Prime Minister who cannot be trusted.”

The National:

SNP MPs voted against the UK-wide health and social care tax last month, with SNP MP Alison ­Thewliss (above) warning it was “regressive”.

The UK Government won the ­Westminster vote by 319 to 248, a ­majority of 71.

Thewliss said: “Everyone supports investing more money into our NHS but this tax rise is regressive and, ­coupled with the premature withdrawal of key Covid income support schemes and the scrapping of £20 [Universal Credit] uplift, signals yet another round of Tory austerity.”

Deputy First Minister John ­Swinney has said his expectation is that the Scottish Government would spend funds from the new tax on health and social care services in Scotland.

He also said he would be looking “forensically” at the full details of the proposal to ensure there were “no negative Barnett consequentials in other areas of the budget” as a result of the changes.