Depends on your definition of tax break.
Someone who earns £20k per year pays £594.40 in NI, someone who earns £60k pays £3,210.60 or 5.4x as much (for being on 3x the earnings). Given what NI funds where is the rationale that a person earning £60k makes 5.4x more use of the benefits it pays for:
Basic State Pension, Additional State Pension, New State Pension, New Style Jobseeker’s Allowance, Contribution-based Employment and Support Allowance, Maternity Allowance, Bereavement Support Payment and some that goes to fund the NHS.
Even with the "tax break" someone on £120k pays £ 4,410.60, which is 7.4x that of someone on £20k (despite being on 6x the earnings).
All of the above are fixed rate payments and how much you have earned or actually contributed in NI has no bearing on the return for a given individual. So exactly why should person A pay more NI than person B?
Unlike Income Tax, NI is effectively "ring fenced" as to what it pays for.
en.wikipedia.org
"NIC receipts are, unlike most taxes, paid into the National Insurance Fund and are notionally used to pay for the state pension and other contributory benefits, where an individual’s past payment record has some influence on the size of payments they receive. A small amount is notionally directed to the NHS, although this only makes up a small proportion of NHS funding. As such, in some presentations of receipts, NICs are counted as ‘social contributions’ rather than taxes."
Taxes on different forms of personal income provide the biggest source of revenue for government. In 2024-25 we forecast National Insurance contributions (NICs) to raise £168.1 billion. That represents 14.8 per cent of all receipts and is equivalent to around £5,800 per household and 6 per cent...
obr.uk