BB
647 MPs·389 Bills·£2.9T

National Insurance Contributions (Employer Pensions Contributions) Act 2026

Ref: 4046
Royal Assent

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.

Last Action
29 April 2026

Stage History

1st readingCommons
4 December 2025
2nd readingCommons
17 December 2025
Programme motionCommons
17 December 2025
Committee of the whole HouseCommons
21 January 2026
3rd readingCommons
21 January 2026
1st readingLords
22 January 2026
2nd readingLords
4 February 2026
Committee stageLords
24 February 2026
Report stageLords
5 March 2026
3rd readingLords
12 March 2026
Programme motionCommons
23 March 2026
Consideration of Lords amendmentsCommons
23 March 2026
Consideration of Commons amendments and / or reasonsLords
25 March 2026
Royal AssentUnassigned
29 April 2026

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