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National Insurance Contributions (Employer Pensions Contributions) Act 2026

Government Bill

Originated in the House of Commons, Session 2024-26

Act of Parliament (1)

Full text of the Act of Parliament as passed by Parliament (this is the Act in its original state. The Act may have been amended by another Act and any such amendments are not shown in this version).

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

Full text of the Bill as introduced and further versions of the Bill as it is reprinted to incorporate amendments (proposals for change) made during its passage through Parliament.

HL Bill 183 Commons Reasons
23 March 2026
Lords
Bill 408 2024-26 (Lords Amendments) - pdf
17 March 2026
Commons
Bill 408 2024-26 (Lords Amendments) - large print - pdf
17 March 2026
Commons
Bill 408 2024-26 (Lords Amendments) - xml
17 March 2026
Commons
22 January 2026
Lords
Bill 344 2024-26 (as introduced)
4 December 2025
Commons
Bill 344 2024-26 (as introduced) - large print
4 December 2025
Commons
Bill 344 2024-26 (as introduced) - xml download
4 December 2025
Commons

Documents to explain the purpose of the Bill.

Bill 408 EN 2024-26 (Lords Amendments) - pdf
17 March 2026
Commons
Bill 408 EN 2024-26 (Lords Amendments) - large print - pdf
17 March 2026
Commons
22 January 2026
Lords
Bill 344 EN 2024-26
4 December 2025
Commons
Bill 344 EN 2024-26 - large print
4 December 2025
Commons

In the House of Commons, amendments are grouped together so that amendments relating to a particular topic or issue are discussed together.

Grouping of Lords Amendments by Torsten Bell and selection of motions by Mr Speaker - 23 March 2026
23 March 2026
Commons
Grouping of Lords Amendments by Torsten Bell and selection of motions by Mr Speaker - large print - 23 March 2026
23 March 2026
Commons
Provisional grouping of clauses and selection of Amendments by the Chairman of Ways and Means - 21 January 2026
21 January 2026
Commons
Provisional grouping of clauses and selection of Amendments by the Chairman of Ways and Means - large print - 21 January 2026
21 January 2026
Commons

The Government provide a delegated powers memorandum for all public (including hybrid) bills to justify the delegation of powers, usually to Ministers, in the bill. For reports of the Delegated Powers and Regulatory Reform Committee, see “Select Committee Reports”.

National Insurance Contributions (Employer Pensions Contributions) Bill: Delegated Powers Memorandum
23 January 2026
Lords
Delegated Powers Memorandum from the HM Treasury
4 December 2025
Commons

Full list of amendment papers relating to the Bill. Individual amendment papers will be replaced with consolidated lists before the amendments are discussed. Page and line references in amendment papers refer to the PDF version of the Bill.

HL Bill 183-I Marshalled list for Consideration of Commons Reasons
24 March 2026
Lords
Commons Consideration of Lords Amendments as at 23 March 2026
23 March 2026
Commons
Commons Consideration of Lords Amendments as at 23 March 2026 - large print
23 March 2026
Commons
Notices of CCLA Amendments as at 20 March 2026
20 March 2026
Commons
Notices of CCLA Amendments as at 20 March 2026 - large print
20 March 2026
Commons
HL Bill 164-R-I Marshalled list for Report
3 March 2026
Lords
HL Bill 164-R Running list of amendments - 2 March 2026
2 March 2026
Lords
HL Bill 164-R Running list of amendments - 27 February 2026
27 February 2026
Lords
HL Bill 164-R Running list of amendments - 26 February 2026
26 February 2026
Lords
HL Bill 164-I(a) Amendments for Grand Committee (Supplementary to the Marshalled List)
23 February 2026
Lords
HL Bill 164-I Marshalled list for Grand Committee
20 February 2026
Lords
HL Bill 164 Running list of amendments - 17 February 2026
17 February 2026
Lords
HL Bill 164 Running list of amendments - 16 February 2026
16 February 2026
Lords
HL Bill 164 Running list of amendments - 11 February 2026
11 February 2026
Lords
HL Bill 164 Running list of amendments - 5 February 2026
5 February 2026
Lords
Committee of the whole House Amendments as at 21 January 2026
21 January 2026
Commons
Committee of the whole House Amendments as at 21 January 2026 - large print
21 January 2026
Commons
Notices of Amendments as at 20 January 2026
20 January 2026
Commons
Notices of Amendments as at 20 January 2026 - large print
20 January 2026
Commons
Notices of Amendments as at 19 January 2026
19 January 2026
Commons
Notices of Amendments as at 19 January 2026 - large print
19 January 2026
Commons
Notices of Amendments as at 16 January 2026
16 January 2026
Commons
Notices of Amendments as at 16 January 2026 - large print
16 January 2026
Commons
Notices of Amendments as at 15 January 2026
15 January 2026
Commons
Notices of Amendments as at 15 January 2026 - large print
15 January 2026
Commons

Minutes of the Reasons Committee held in the House of Commons to consider Lords Amendments to a Bill

Committee to draw up Reasons for disagreeing to Lords Amendments - 23 March 2026
23 March 2026
Commons

Details of proceedings in Public Bill Committee or Committee of the whole House, on any report (consideration) stage, and on any consideration of Lords Amendments or any subsequent Lords Messages. The documents contain the text of amendments considered at each sitting and show whether it was agreed to, negatived (not agreed), not called, not moved or withdrawn.

Proceedings on Consideration of Lords Amendments as at 23 March 2026
23 March 2026
Commons
Committee of the whole House Proceedings as at 21 January 2026
21 January 2026
Commons

House of Commons Library and House of Lords Library briefing papers aim to be politically impartial, containing factual information as well as a range of opinions on each subject. Briefing papers on Bills are produced before Second Reading and, in the Commons, after Committee Stage.

National Insurance Contributions (Employer Pensions Contributions) Bill: HL Bill 164
29 January 2026
Lords
National Insurance Contributions (Employer Pensions Contributions) Bill
12 December 2025
Commons

The following select committee reports have been identified as relevant to the debate on the Bill.

46th Report of the Delegated Powers and Regulatory Reform Committee
2 February 2026
Lords

Occasionally questions put to government Ministers during debates on Bills in either the House of Commons or the House of Lords may be answered by the Minister saying 'I will write to the Hon Member'. Such “will write” replies are not published in Hansard but are placed in the Library of the House concerned and published on the Parliamentary website.

Letter from Lord Livermore to Lords regarding operation of the £2,000 cap for a new employment, connected companies, compliance with the new rules.
19 March 2026

Link to the relevant section in the Commons Hansard Daily Report

Commons 2nd reading

2nd reading - Commons Hansard link
17 December 2025
Commons

Commons Committee of the whole House

Committee of the whole House - Commons Hansard link
21 January 2026
Commons

Commons 3rd reading

3rd reading - Commons Hansard link
21 January 2026
Commons

Commons Consideration of Lords amendments

Consideration of Lords amendments - Commons Hansard link
23 March 2026
Commons

Lords 1st reading

22 January 2026
Lords

Lords 2nd reading

4 February 2026
Lords

Lords Committee stage

24 February 2026
Lords

Lords Report stage

5 March 2026
Lords

Lords 3rd reading

12 March 2026
Lords

Lords Consideration of Commons amendments and / or reasons

25 March 2026
Lords

Royal Assent

29 April 2026

Lords 1st reading

Minutes of Proceedings
22 January 2026
Lords

Lords 2nd reading

Minutes of Proceedings
4 February 2026
Lords

Lords Committee stage

Minutes of Proceedings
24 February 2026
Lords

Lords Report stage

Minutes of Proceedings
5 March 2026
Lords

Lords 3rd reading

Minutes of Proceedings
12 March 2026
Lords

Lords Consideration of Commons amendments and / or reasons

Minutes of Proceedings
25 March 2026
Lords

Royal Assent

Minutes of Proceedings
29 April 2026