National Insurance Contributions (Secondary Class 1 Contributions) Act

Commons bill Government Bill 2025-26 Act of Parliament

Passed β€” Royal Assent 3 April 2025
Sponsor
Rachel Reeves (Labour)
+ 1 co-sponsor
  • Lord Livermore (Labour)
Introduced
13 November 2024
Royal Assent
3 April 2025
About this bill

A Bill to make provision about secondary Class 1 contributions.

Parliamentary stages

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

Commons
βœ“ First reading 13 Nov 2024
βœ“ Second reading 3 Dec 2024β†—
βœ“ Programme motion 3 Dec 2024
βœ“ Money resolution 3 Dec 2024
βœ“ Committee of the Whole House 17 Dec 2024β†—
βœ“ Third reading 17 Dec 2024β†—
βœ“ Programme motion 19 Mar 2025
βœ“ Consideration Of Lords Amendments 19 Mar 2025β†—
βœ“ Consideration Of Lords Message 25 Mar 2025β†—
Lords
βœ“ First reading 18 Dec 2024
βœ“ Second reading 6 Jan 2025β†—
βœ“ Committee stage 21 Jan 2025β†—
βœ“ Report stage 25 Feb 2025β†—
βœ“ Third reading 4 Mar 2025β†—
βœ“ Consideration Of Commons Amendments And / Or Reasons 24 Mar 2025β†—
βœ“ Consideration Of Commons Amendments And / Or Reasons 31 Mar 2025β†—
Final stages
βœ“ Royal Assent 3 Apr 2025

Some stage debates occurred before our Hansard archive begins (May 2025). Links marked β†— go to Parliament's own Hansard for that date.

Parliamentary information from bills.parliament.uk β†—, 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 (December 2024):

1 This Bill deals with the following matters: ● An increase in the rate of secondary Class 1 contributions ● A reduction in the secondary threshold for Class 1 contributions ● An increase in the Employment Allowance and removal of the eligibility threshold of secondary Class 1 NICs liabilities of less than Β£100,000 in the previous tax year
Read the full Explanatory Notes β†—