Skip to main content

National Insurance Contributions (Employer Pensions Contributions) Act 2026

Government Bill

Originated in the House of Commons, Session 2024-26

Last updated: 14 May 2026 at 10:09

See full passage

Long title

A Bill to Make provision to amend section 4 of the Social Security Contributions and Benefits Act 1992, and section 4 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, so that amounts of salary sacrificed for employer pensions contributions pursuant to optional remuneration arrangements are liable to national insurance contributions.

Summary

Second reading - the general debate on all aspects of the bill - took place on 4 February.

What happens next?

Committee stage - line by line examination of the bill – is scheduled for 24 February.

Sponsoring departments

HM Treasury
Rachel Reeves
Labour, Leeds West and Pudsey
HM Treasury
Lord Livermore
Labour, Life peer

Current version of the Bill

National Insurance Contributions (Employer Pensions Contributions) Act 2026 (c. 15)
8 May 2026

Bill passage

Bill started in the House of Commons
1st reading
2nd reading
Committee stage
Report stage
3rd reading
Bill in the House of Lords
1st reading
2nd reading
Committee stage
Report stage
3rd reading
Final stages
Consideration of amendments
Royal Assent
Key
Complete
In progress
Not applicable
Not yet reached