National Insurance Contributions (Employer Pensions Contributions) Act 2026

Commons bill Government Bill 2025-26 Act of Parliament

Sponsor

Rachel Reeves

+ 1 co-sponsor

Lord Livermore (Labour)

Introduced

4 December 2025

Royal Assent

29 April 2026

Parliament

View on Parliament ↗

About this bill

Second reading - the general debate on all aspects of the bill - took place on 4 February.

What happens next?

Committee stage - line by line examination of the bill – is scheduled for 24 February.

Parliamentary stages

Stages shown in blue link to the debate transcript. Not sure what these stages mean? How Parliament makes laws →

Commons

✓ First reading 4 Dec 2025

✓ Second reading 17 Dec 2025

✓ Programme motion 17 Dec 2025

✓ Committee of the Whole House 21 Jan 2026

✓ Third reading 21 Jan 2026

✓ Programme motion 23 Mar 2026

✓ Consideration Of Lords Amendments 23 Mar 2026

Lords

✓ First reading 22 Jan 2026

✓ Second reading 4 Feb 2026

✓ Committee stage 24 Feb 2026

✓ Report stage 5 Mar 2026

✓ Third reading 12 Mar 2026

✓ Consideration Of Commons Amendments And / Or Reasons 25 Mar 2026

Final stages

✓ Royal Assent 29 Apr 2026

Parliamentary information from bills.parliament.uk ↗, licensed under the Open Parliament Licence v3.0. Explanatory Notes extracts are verbatim from Parliament's published documents.

What this bill is about

From the Explanatory Notes (January 2026):

1. This Bill creates a power for the Treasury to apply a primary and secondary Class 1 National Insurance contributions (NICs) charge where employer pension contributions are made via salary sacrifice arrangements that exceed £2,000 per annum, with effect from 6 April 2029.

Read the full Explanatory Notes ↗