From next April, employers will have to pay NI a rate of 15% on wages over £5,000, instead of the current 13.8% on wages over £9,100.

The Institute of General Practice Management, which represents GP practice managers, estimates the increase would increase the average surgery’s tax bill by around £20,000 a year.

Appearing on the Laura Kuenssberg program on Sunday, Reeves was asked if there was any chance of reconsidering the National Insurance increase for employers.

“I’m not immune to their criticism,” he said, “but we need to raise money to put our public finances on a solid footing.”

Reeves said the scheme to boost employer NI was not on the party’s agenda ahead of the general election.

Asked during the election whether he was wrong to say there would be no extra tax if Labor won, he replied: “What I was wrong about was the mess the previous government left us with.” The void Labor says the Tory party has left them with.

Earlier, in an interview with Sky News, Reeves said that there would be no need for higher taxes during the election, saying, “I was wrong on June 11, I didn’t know everything.”

Speaking to Laura Kuenssberg, Badenoch said Reeves’ plan was “not coherent.”

The employer did not say whether it would reverse the NI increase, but did say it would reverse the VAT increase on private schools, describing it as an “aspiration tax that raises no money”.