National Insurance Contributions (Employer Pensions Contributions) Act 2026

Summary

An Act 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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 5 May 2026

   Became law

   Source: Act

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• National Insurance Contributions (Employer Pensions Contributions) Act 2026

  Act of Parliament · EN

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.

Related across the Repo ecosystem

Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.