Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to HMRC's policy paper entitled Salary sacrifice reform for pension contributions, published on 4 December 2025, if she will publish the calculation underpinning the estimate that the mean average additional employee National Insurance contributions liability will be £84 in the first year.

Further detail on the methodology and assumptions used to produce the fiscal impact of the measure can be found in the OBR’s “Supplementary forecast information on salary-sacrifice pension contributions” publication, which includes breakdowns of the costing pre- and post-behaviour and by employer/employee National Insurance.