National Insurance Contributions (Employer Pensions Contributions) Bill Debate

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Department: HM Treasury

National Insurance Contributions (Employer Pensions Contributions) Bill

Lord Wilson of Sedgefield Excerpts
Tuesday 24th February 2026

(1 day, 8 hours ago)

Grand Committee
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Lord Fuller Portrait Lord Fuller (Con)
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If I may interject, especially with such a load of—

Lord Wilson of Sedgefield Portrait Lord in Waiting/Government Whip (Lord Wilson of Sedgefield) (Lab)
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Can we just let the Minister reply to that?

Lord Livermore Portrait Lord Livermore (Lab)
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I have set out very clearly which will be approached with the negative procedure and the affirmative procedure, and I do not think it is our intention to deviate from that very clear precedent.

Amendment 33, tabled by the noble Lord, Lord Leigh of Hurley, and the noble Baroness, Lady Altmann, relates to the operability of the contributions limit for those with multiple concurrent jobs. Amendments 4A, 4B, 17A, 17B and 29A, tabled by the noble Lord, Lord Fuller, also relate to operability of the contributions limit, with a focus on those with fluctuating earnings and their employers.

I fully understand the concerns that noble Lords have raised about how this measure will operate in practice, particularly for those with more complex employment arrangements and irregular patterns of remuneration. While the Bill provides the necessary powers, the full operational detail of the £2,000 cap will be set out in regulations that are yet to be published. The purpose of this two-stage process is to ensure that when the cap is introduced, it operates effectively across a wide range of real-world circumstances, including for individuals with multiple jobs, complex payroll arrangements, changing employment or fluctuating remuneration patterns over the course of a year.

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Baroness Neville-Rolfe Portrait Baroness Neville-Rolfe (Con)
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We will finish at 7.45 pm.

Lord Wilson of Sedgefield Portrait Lord Wilson of Sedgefield (Lab)
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There is agreement on my side that we will go on for a little while after that.

Baroness Neville-Rolfe Portrait Baroness Neville-Rolfe (Con)
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Sorry—I was advised that there is no agreement beyond 7.45 pm.

Lord Wilson of Sedgefield Portrait Lord Wilson of Sedgefield (Lab)
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It has been agreed with the clerks and everyone that we will go beyond that to 8 pm so that we can try to get it all finished.

Baroness Neville-Rolfe Portrait Baroness Neville-Rolfe (Con)
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Well, I have been told that there is no agreement beyond 7.45 pm. I do not have a Whip in here.

Lord Wilson of Sedgefield Portrait Lord Wilson of Sedgefield (Lab)
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That is not my fault.

Baroness Neville-Rolfe Portrait Baroness Neville-Rolfe (Con)
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What happens if we do not finish this group?

Lord Wilson of Sedgefield Portrait Lord Wilson of Sedgefield (Lab)
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We will stick with 8 pm. If we start now, we will be able to finish it by then; if not, we will not.

Baroness Altmann Portrait Baroness Altmann (Non-Afl)
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I will not speak, if that helps.