National Insurance Contributions (Employer Pensions Contributions) Act 2026

Summary

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.

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

Timeline

1. 4 December 2025

   1st reading

   Commons · 1st reading

   Source: Commons

2. 17 December 2025

   2nd reading

   Commons · 2nd reading

   Source: Commons

3. 17 December 2025

   Programme motion

   Commons · Programme motion

   Source: Commons

4. 21 January 2026

   3rd reading

   Commons · 3rd reading

   Source: Commons

5. 21 January 2026

   Committee of the whole House

   Commons · Committee of the whole House

   Source: Commons

6. 22 January 2026

   1st reading

   Lords · 1st reading

   Source: Lords

7. 4 February 2026

   2nd reading

   Lords · 2nd reading

   Source: Lords

8. 24 February 2026

   Committee stage

   Lords · Committee stage

   Source: Lords

9. 5 March 2026

   Report stage

   Lords · Report stage

   Source: Lords

10. 12 March 2026

    3rd reading

    Lords · 3rd reading

    Source: Lords

11. 23 March 2026

    Programme motion

    Commons · Programme motion

    Source: Commons

12. 23 March 2026

    Consideration of Lords amendments

    Commons · Consideration of Lords amendments

    Source: Commons

13. 25 March 2026

    Consideration of Commons amendments and / or reasons

    Lords · Consideration of Commons amendments and / or reasons

    Source: Lords

14. 29 April 2026

    Royal Assent

    Unassigned · Royal Assent

    Source: Unassigned

Votes

No vote records are attached yet.

Versions

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

Documents

59 official files

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

  Act of Parliament · EN · 8 May 2026

  Open at official source

• HL Bill 183-I Marshalled list for Consideration of Commons Reasons

  Amendment Paper · EN · 24 March 2026

  ViewDownloadOpen at official source

• Grouping of Lords Amendments by Torsten Bell and selection of motions by Mr Speaker - large print - 23 March 2026

  Selection of amendments: Commons · EN · 23 March 2026

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• Grouping of Lords Amendments by Torsten Bell and selection of motions by Mr Speaker - 23 March 2026

  Selection of amendments: Commons · EN · 23 March 2026

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• Commons Consideration of Lords Amendments as at 23 March 2026 - large print

  Amendment Paper · EN · 23 March 2026

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• Commons Consideration of Lords Amendments as at 23 March 2026

  Amendment Paper · EN · 23 March 2026

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• Proceedings on Consideration of Lords Amendments as at 23 March 2026

  Bill proceedings: Commons · EN · 23 March 2026

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

  Minutes of Reasons Committee · EN · 23 March 2026

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• HL Bill 183 Commons Reasons

  Bill · EN · 23 March 2026

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• Notices of CCLA Amendments as at 20 March 2026 - large print

  Amendment Paper · EN · 20 March 2026

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• Notices of CCLA Amendments as at 20 March 2026

  Amendment Paper · EN · 20 March 2026

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

  Will write letters · EN · 19 March 2026

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• Bill 408 EN 2024-26 (Lords Amendments) - large print - pdf

  Explanatory Notes · EN · 17 March 2026

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• Bill 408 EN 2024-26 (Lords Amendments) - pdf

  Explanatory Notes · EN · 17 March 2026

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• Bill 408 2024-26 (Lords Amendments) - xml

  Bill · EN · 17 March 2026

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• Bill 408 2024-26 (Lords Amendments) - large print - pdf

  Bill · EN · 17 March 2026

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• Bill 408 2024-26 (Lords Amendments) - pdf

  Bill · EN · 17 March 2026

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• HL Bill 173 (as amended on Report)

  Bill · EN · 5 March 2026

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• HL Bill 173 (as amended on Report)

  Bill · EN · 5 March 2026

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• HL Bill 173 (as amended on Report)

  Bill · EN · 5 March 2026

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• HL Bill 164-R-I Marshalled list for Report

  Amendment Paper · EN · 3 March 2026

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• HL Bill 164-R Running list of amendments - 2 March 2026

  Amendment Paper · EN · 2 March 2026

  ViewDownloadOpen at official source

• HL Bill 164-R Running list of amendments - 27 February 2026

  Amendment Paper · EN · 27 February 2026

  ViewDownloadOpen at official source

• HL Bill 164-R Running list of amendments - 26 February 2026

  Amendment Paper · EN · 26 February 2026

  ViewDownloadOpen at official source

• HL Bill 164-I(a) Amendments for Grand Committee (Supplementary to the Marshalled List)

  Amendment Paper · EN · 23 February 2026

  ViewDownloadOpen at official source

• HL Bill 164-I Marshalled list for Grand Committee

  Amendment Paper · EN · 20 February 2026

  ViewDownloadOpen at official source

• HL Bill 164 Running list of amendments - 17 February 2026

  Amendment Paper · EN · 17 February 2026

  ViewDownloadOpen at official source

• HL Bill 164 Running list of amendments - 16 February 2026

  Amendment Paper · EN · 16 February 2026

  ViewDownloadOpen at official source

• HL Bill 164 Running list of amendments - 11 February 2026

  Amendment Paper · EN · 11 February 2026

  ViewDownloadOpen at official source

• HL Bill 164 Running list of amendments - 5 February 2026

  Amendment Paper · EN · 5 February 2026

  ViewDownloadOpen at official source

• 46th Report of the Delegated Powers and Regulatory Reform Committee

  Select Committee report · EN · 2 February 2026

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• 46th Report of the Delegated Powers and Regulatory Reform Committee

  Select Committee report · EN · 2 February 2026

  ViewDownloadOpen at official source

• National Insurance Contributions (Employer Pensions Contributions) Bill: HL Bill 164

  Briefing papers · EN · 29 January 2026

  Open at official source

• National Insurance Contributions (Employer Pensions Contributions) Bill: Delegated Powers Memorandum

  Delegated Powers Memorandum · EN · 23 January 2026

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• HL Bill 164 Explanatory Notes

  Explanatory Notes · EN · 22 January 2026

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• HL Bill 164 Explanatory Notes

  Explanatory Notes · EN · 22 January 2026

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• HL Bill 164 (as brought from the Commons)

  Bill · EN · 22 January 2026

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• HL Bill 164 (as brought from the Commons)

  Bill · EN · 22 January 2026

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• HL Bill 164 (as brought from the Commons)

  Bill · EN · 22 January 2026

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• Committee of the whole House Proceedings as at 21 January 2026

  Bill proceedings: Commons · EN · 21 January 2026

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• Provisional grouping of clauses and selection of Amendments by the Chairman of Ways and Means - large print - 21 January 2026

  Selection of amendments: Commons · EN · 21 January 2026

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• Provisional grouping of clauses and selection of Amendments by the Chairman of Ways and Means - 21 January 2026

  Selection of amendments: Commons · EN · 21 January 2026

  ViewDownloadOpen at official source

• Committee of the whole House Amendments as at 21 January 2026 - large print

  Amendment Paper · EN · 21 January 2026

  ViewDownloadOpen at official source

• Committee of the whole House Amendments as at 21 January 2026

  Amendment Paper · EN · 21 January 2026

  ViewDownloadOpen at official source

• Notices of Amendments as at 20 January 2026 - large print

  Amendment Paper · EN · 20 January 2026

  ViewDownloadOpen at official source

• Notices of Amendments as at 20 January 2026

  Amendment Paper · EN · 20 January 2026

  ViewDownloadOpen at official source

• Notices of Amendments as at 19 January 2026 - large print

  Amendment Paper · EN · 19 January 2026

  ViewDownloadOpen at official source

• Notices of Amendments as at 19 January 2026

  Amendment Paper · EN · 19 January 2026

  ViewDownloadOpen at official source

• Notices of Amendments as at 16 January 2026 - large print

  Amendment Paper · EN · 16 January 2026

  ViewDownloadOpen at official source

• Notices of Amendments as at 16 January 2026

  Amendment Paper · EN · 16 January 2026

  ViewDownloadOpen at official source

Sponsors

• Rachel Reeves · Labour · Commons
• · HM Treasury · Department
• Lord Livermore · Labour · Lords

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