United Kingdom · Law · Government Bill
Bill 4046
National Insurance Contributions (Employer Pensions Contributions) Act 2026
Introduced
4 December 2025
Last action
—
Status
Royal Assent
Sponsors
—
Subjects
Discovery layer
Source updated
14 May 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.
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Documents
59 official files
Notices of Amendments as at 15 January 2026 - large print
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Notices of Amendments as at 15 January 2026 - large print
Amendment Paper · EN · 15 January 2026
Notices of Amendments as at 15 January 2026
Amendment Paper · EN · 15 January 2026
National Insurance Contributions (Employer Pensions Contributions) Bill
Briefing papers · EN · 12 December 2025
Delegated Powers Memorandum from the HM Treasury
Delegated Powers Memorandum · EN · 4 December 2025
Bill 344 EN 2024-26 - large print
Explanatory Notes · EN · 4 December 2025
Bill 344 EN 2024-26
Explanatory Notes · EN · 4 December 2025
Bill 344 2024-26 (as introduced) - xml download
Bill · EN · 4 December 2025
Bill 344 2024-26 (as introduced) - large print
Bill · EN · 4 December 2025
Bill 344 2024-26 (as introduced)
Bill · EN · 4 December 2025
Sponsors
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Related across the Repo ecosystem
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Direct relationships
- Legal framework · National Insurance Contributions (Employer Pensions Contributions) Act 2026 · Bill 4046 · UK
- Identifier matchPROJECTS_FROM
Same uk record 4046 projected from PoliticalRepo UK row.
National Insurance Contributions (Employer Pensions Contributions) Act 2026
Sources
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- Official source: https://bills.parliament.uk/bills/4046
- Open data entity: https://bills-api.parliament.uk/api/v1/Bills/4046