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.
Enacted asNational Insurance Contributions (Employer Pensions Contributions) Act 2026Sponsors 2
Latest activity
Act of Parliament: National Insurance Contributions (Employer Pensions Contributions) Act 2026 (c. 15)08 May 2026
Quick stats
- Stages
- 14
- Publications
- 52
- Amendments
- 68
- First event
- 04 Dec 2025
- Last update
- 08 May 2026
- Sessions
- #39
Stages 14
- 1R1st reading — Commons04 Dec 2025
- 2R2nd reading — Commons17 Dec 2025
- PMProgramme motion — Commons17 Dec 2025
- COTWHCommittee of the whole House — Commons21 Jan 2026
- 3R3rd reading — Commons21 Jan 2026
- 1R1st reading — Lords22 Jan 2026
- 2R2nd reading — Lords04 Feb 2026
- CSCommittee stage — Lords24 Feb 2026
- RSReport stage — Lords05 Mar 2026
- 3R3rd reading — Lords12 Mar 2026
- PMProgramme motion — Commons23 Mar 2026
- COLAConsideration of Lords amendments — Commons23 Mar 2026
- COCAA/ORConsideration of Commons amendments and / or reasons — Lords25 Mar 2026
- RARoyal Assent29 Apr 2026
Source: bills.parliament.uk ↗