National Insurance Contributions (Employer Pensions Contributions) Act 2026
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.
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.
Last fetched 17 May 2026 · parliament.uk
Progress through Parliament14 stages recorded
Commons
1st reading
04 Dec 2025
Commons
2nd reading
17 Dec 2025
Commons
Programme motion
17 Dec 2025
Commons
Committee of the whole House
21 Jan
Commons
3rd reading
21 Jan
Lords
1st reading
22 Jan
Lords
2nd reading
04 Feb
Lords
Committee stage
24 Feb
Lords
Report stage
05 Mar
Lords
3rd reading
12 Mar
Commons
Programme motion
23 Mar
Commons
Consideration of Lords amendments
23 Mar
Lords
Consideration of Commons amendments and / or reasons
25 Mar
—
Royal Assent
29 Apr
DocumentsOpen on parliament.uk →
Act of ParliamentAmendment PaperSelection of amendments: CommonsSelection of amendments: Commons
National Insurance Contributions (Employer Pensions Contributions) Act 2026 (c. 15)
text/html · 08 May 2026
Commons Consideration of Lords Amendments as at 23 March 2026 - large print
application/pdf · 23 Mar 2026
Grouping of Lords Amendments by Torsten Bell and selection of motions by Mr Speaker - 23 March 2026
application/pdf · 23 Mar 2026
Grouping of Lords Amendments by Torsten Bell and selection of motions by Mr Speaker - large print - 23 March 2026
application/pdf