National Insurance Contributions (Employer Pensions Contributions) Bill

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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This is not the latest version of the Bill

Available Versions

22 Jan 2026
Lords: Committee
HL Bill 164 (as brought from the Commons)
(0 amendments - 0 agreed)
Date Debate
Wednesday 4th February 2026 2nd reading: Minutes of Proceedings
Wednesday 4th February 2026 2nd reading
4 Dec 2025
Commons: Committee
Bill 344 2024-26 (as introduced)
(14 amendments - 0 agreed)
Date Debate
Wednesday 21st January 2026 Committee of the whole House

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