Amendments — National Insurance Contributions (Employer Pensions Contributions) Act 2026

Proposed amendments

68 amendments across 3 provisions

New clauses & schedules 12

Amendment #10031944#10031944Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact on employee marginal tax rates

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee of the whole House
Type: AddClauseOrSchedule

Amendment #10031945#10031945Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact on SME recruitment and retention

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee of the whole House
Type: AddClauseOrSchedule

Amendment #10031946#10031946Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact on small and medium-sized business tax liabilities

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee of the whole House
Type: AddClauseOrSchedule

Amendment #10032050#10032050Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Reviews of the impact of the Act

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee of the whole House
Type: AddClauseOrSchedule

Amendment #10032054#10032054Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Assessment of changes to pension saving through salary sacrifice schemes

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee of the whole House
Type: AddClauseOrSchedule

Amendment #10032055#10032055Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Calculation and publication of lifetime pension values

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee of the whole House
Type: AddClauseOrSchedule

Amendment #10034485#10034485Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Reviews of the impact of the Act

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Consideration of Lords amendments
Type: AddClauseOrSchedule

Amendment #10034491#10034491Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Assessment of changes to pension saving through salary sacrifice schemes

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Consideration of Lords amendments
Type: AddClauseOrSchedule

Amendment #10034492#10034492Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Calculation and publication of lifetime pension values

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Consideration of Lords amendments
Type: AddClauseOrSchedule

Amendment #10034493#10034493Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact on employee marginal tax rates

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Consideration of Lords amendments
Type: AddClauseOrSchedule

Amendment #10034494#10034494Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact on SME recruitment and retention

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Consideration of Lords amendments
Type: AddClauseOrSchedule

Amendment #10034495#10034495Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact on small and medium-sized business tax liabilities

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Consideration of Lords amendments
Type: AddClauseOrSchedule

Clause 1 39

Amendment #10032048#10032048Negatived on divisionAmends text

Amendment text

Clause 1, page 1, line 10, after “income tax” insert “at the higher or additional rate”

Stage: Committee of the whole House
Type: EditBillBody
Clause: 1

Amendment #10032051#10032051No decisionAmends text

Amendment text

Clause 1, page 2, line 27, at end insert—
“(5) In 2029-30 the contributions limit must be set at a figure equal to £2,000 uprated by any percentage change in the national living wage between 2026-27 and 2028-29.

Stage: Committee of the whole House
Type: EditBillBody
Clause: 1

Amendment #10032053#10032053No decisionAmends text

Amendment text

Clause 1, page 2, line 26, leave out “£2,000” and insert “the amount calculated under subsection (5)”

Stage: Committee of the whole House
Type: EditBillBody
Clause: 1

Amendment #10032183#10032183Not calledAmends text

Amendment text

Clause 1, page 2, line 26, leave out from “as” to end and insert “the amount calculated under subsection (5) for a tax year (but subject to any provision made in reliance on subsection (6C)(a) or (b) of that section).
(5) In 2029-30 the contributions limit must be set at a figure equal to £2,000 uprated by any percentage change in the consumer price index between 2026-27 and 2028-29.

Stage: Committee of the whole House
Type: EditBillBody
Clause: 1

Amendment #10032805#10032805Not movedAmends text

Amendment text

Clause 1, page 2, line 26, leave out from “as” to end of line 27 and insert “the amount calculated under subsections (5) and (6).
(5) For the tax year 2029–30 the contributions limit must be £2,000 uprated by the percentage change in the retail prices index between 2026–27 and 2028–29.

Stage: Committee stage
Type: EditBillBody
Clause: 1

Amendment #10032808#10032808Not movedAmends text

Amendment text

Clause 1, page 2, line 14, at end insert—
“(6DA) Regulations made under subsection (6A) must include provision explaining—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: EditBillBody
Clause: 1

Amendment #10032809#10032809Not movedAmends text

Amendment text

Clause 1, page 2, line 26, leave out from “as” to end of line 27 and insert “the amount calculated under subsections (5) and (6).
(5) For the tax year 2029–30 the contributions limit must be £5,000 uprated by the percentage change in the retail prices index between 2026–27 and 2028–29.

Stage: Committee stage
Type: EditBillBody
Clause: 1

Amendment #10032810#10032810Not movedAmends text

Amendment text

Clause 1, page 2, line 26, leave out “£2,000” and insert “£5,000”

Stage: Committee stage
Type: EditBillBody
Clause: 1

Amendment #10032815#10032815Not movedAmends text

Amendment text

Clause 1, page 2, line 21, after “year” insert “, or which make provision altering the method through which the contributions limit, or any equivalent of that limit, is calculated or applied”

Stage: Committee stage
Type: EditBillBody
Clause: 1

Amendment #10032819#10032819Not movedAmends text

Amendment text

Clause 1, page 2, line 27, at end insert—
“(5) In 2029-30 the contributions limit must be set at a figure equal to £2,000 uprated by any percentage change in the consumer price index between 2026-27 and 2028-29.

Stage: Committee stage
Type: EditBillBody
Clause: 1

Amendment #10032821#10032821WithdrawnAmends text

Amendment text

Clause 1, page 2, line 27, at end insert—
“(5) The amendments made by this section do not apply where the employer—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: EditBillBody
Clause: 1

Amendment #10032823#10032823WithdrawnAmends text

Amendment text

Clause 1, page 1, line 10, after “tax” insert “at the higher or additional rate”

Stage: Committee stage
Type: EditBillBody
Clause: 1

Amendment #10032825#10032825WithdrawnAmends text

Amendment text

Clause 1, page 2, line 26, leave out “£2,000” and insert “the amount calculated under subsections (5) and (6)”

Stage: Committee stage
Type: EditBillBody
Clause: 1

Amendment #10032992#10032992Not movedAmends text

Amendment text

Clause 1, page 2, line 26, leave out “£2,000” and insert “£10,000”

Stage: Committee stage
Type: EditBillBody
Clause: 1

Amendment #10032993#10032993Not movedAmends text

Amendment text

Clause 1, page 2, line 26, leave out “£2,000” and insert “the amount calculated as 5% of the National Insurance Upper Earning Limits Annual Threshold”

Stage: Committee stage
Type: EditBillBody
Clause: 1

Amendment #10033425#10033425WithdrawnAmends text

Amendment text

Clause 1, page 2, line 14, at end insert—
“(6DA) Contributions to pensions where employees are not offered alternative compensation are not to be treated as optional remuneration arrangements.”

Stage: Committee stage
Type: EditBillBody
Clause: 1

Amendment #10033426#10033426Not movedAmends text

Amendment text

Clause 1, page 2, line 14, at end insert—
“(6DA) In cases where the contribution limit is exceeded, regulations must make provisions for such amounts not be treated as earnings by virtue of the Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), Part 4, Regulation 41.”

Stage: Committee stage
Type: EditBillBody
Clause: 1

Amendment #10033454#10033454Not movedAmends text

Amendment text

Clause 1, page 2, line 14, at end insert—
“(6DA) Regulations made under subsection (6A) must make provision enabling an employed earner to carry forward any unused part of the contributions limit from the three immediately preceding tax years for the purposes of determining the contributions limit applicable in a subsequent tax year.

Stage: Committee stage
Type: EditBillBody
Clause: 1

Amendment #10033455#10033455Not movedAmends text

Amendment text

Clause 1, page 2, line 14, at end insert—
“(6DA) Regulations made under subsection (6A) may make provision enabling an employed earner to carry forward any unused part of the contributions limit from one or more previous tax years, for the purposes of determining the contributions limit applicable in a subsequent tax year.

Stage: Committee stage
Type: EditBillBody
Clause: 1

Amendment #10033667#10033667Not movedAmends text

Amendment text

Clause 1, page 2, line 14, at end insert—
“(6DA) For the avoidance of doubt, the contributions limit specified by regulations made under subsection (6A) applies in relation to each employment any individual employee has.”

Stage: Report stage
Type: EditBillBody
Clause: 1

Amendment #10033668#10033668Not movedAmends text

Amendment text

Clause 1, page 2, line 14, at end insert—
“(6DA) Contributions to pensions where employees are not offered alternative compensation are not to be treated as optional remuneration arrangements.”

Stage: Report stage
Type: EditBillBody
Clause: 1

Amendment #10033669#10033669AgreedAmends text

Amendment text

Stage: Report stage
Type: EditBillBody
Clause: 1

Amendment #10033672#10033672Not movedAmends text

Amendment text

Clause 1, page 2, line 14, at end insert—
“(6DA) Regulations made under subsection (6A) must include provision explaining—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: EditBillBody
Clause: 1

Amendment #10033675#10033675Not movedAmends text

Amendment text

Clause 1, page 2, line 26, leave out from “as” to end of line 27 and insert “the amount calculated under subsections (5) and (6).
(5) In 2029-30 the contributions limit must be set at a figure equal to £2,000 uprated by any percentage change in the consumer price index between 2026-27 and 2028-29.

Stage: Report stage
Type: EditBillBody
Clause: 1

Amendment #10033681#10033681AgreedAmends text

Amendment text

Clause 1, page 2, line 27, at end insert—
“(5) The amendments made by this section do not apply where the employer—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: EditBillBody
Clause: 1

Amendment #10033685#10033685WithdrawnAmends text

Amendment text

Stage: Report stage
Type: EditBillBody
Clause: 1

Amendment #10033687#10033687AgreedAmends text

Amendment text

Clause 1, page 1, line 10, after “tax” insert “at the higher or additional rate”

Stage: Report stage
Type: EditBillBody
Clause: 1

Amendment #10033689#10033689Not movedAmends text

Amendment text

Stage: Report stage
Type: EditBillBody
Clause: 1

Amendment #10033732#10033732AgreedAmends text

Amendment text

Clause 1, page 2, line 26, leave out “£2,000” and insert “£5,000”

Stage: Report stage
Type: EditBillBody
Clause: 1

Amendment #10033774#10033774WithdrawnAmends text

Amendment text

Clause 1, page 2, line 14, at end insert—
“(6DA) Before making regulations under this section, the Secretary of State must lay before Parliament a statement confirming that the requirements in section 1(3) of the National Insurance Contributions (Employer Pensions Contributions) Act 2026 have been complied with.”

Stage: Report stage
Type: EditBillBody
Clause: 1

Amendment #10033776#10033776Not movedAmends text

Amendment text

Clause 1, page 2, line 23, at end insert “, provided that the following disclosures relating to the calculations and estimates for the financial years 2029–30 and 2030–31 contained in the Budget Red Book 2025 have been laid before Parliament—
(a) the estimated number of basic rate taxpayers making use of salary sacrifice arrangements exceeding £2,000 per annum;

Stage: Report stage
Type: EditBillBody
Clause: 1

Amendment #10033777#10033777AgreedAmends text

Amendment text

Clause 1, page 2, line 21, at end insert—
“(b) after subsection (1), insert—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: EditBillBody
Clause: 1

Amendment #10033778#10033778Not movedAmends text

Amendment text

Clause 1, page 2, line 26, leave out “£2,000” and insert “£10,000”

Stage: Report stage
Type: EditBillBody
Clause: 1

Amendment #10033779#10033779AgreedRemoves provision

Amendment text

Clause 1, page 2, line 19, leave out from “4(6A)” to end of line 21

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 1

Amendment #10033852#10033852Not movedAmends text

Amendment text

Clause 1, page 2, line 26, leave out “£2,000” and insert “the amount calculated as 5% of the National Insurance Upper Earning Limits Annual Threshold”

Stage: Report stage
Type: EditBillBody
Clause: 1

Amendment #10034483#10034483Negatived on divisionAmends text

Amendment text

Clause 1, page 1, line 10, after “income tax” insert “at the higher or additional rate”

Stage: Consideration of Lords amendments
Type: EditBillBody
Clause: 1

Amendment #10034486#10034486No decisionAmends text

Amendment text

Stage: Consideration of Lords amendments
Type: EditBillBody
Clause: 1

Amendment #10034488#10034488Not calledAmends text

Amendment text

Stage: Consideration of Lords amendments
Type: EditBillBody
Clause: 1

Amendment #10034489#10034489No decisionAmends text

Amendment text

Clause 1, page 2, line 26, leave out “£2,000” and insert “the amount calculated under subsection (5)”

Stage: Consideration of Lords amendments
Type: EditBillBody
Clause: 1

Clause 2 17

Amendment #10032047#10032047Not calledAmends text

Amendment text

Clause 2, page 2, line 38, after “income tax” insert “at the higher or additional rate”

Stage: Committee of the whole House
Type: EditBillBody
Clause: 2

Amendment #10032049#10032049No decisionAmends text

Amendment text

Clause 2, page 3, line 41, at end insert—
“(5) In 2029-30 the contributions limit must be set at figure equal to £2,000 uprated by any percentage change in the national living wage between 2026-27 and 2028-29.

Stage: Committee of the whole House
Type: EditBillBody
Clause: 2

Amendment #10032052#10032052No decisionAmends text

Amendment text

Clause 2, page 3, lines 39, leave out “£2000” and insert “the amount calculated under subsection (5)”

Stage: Committee of the whole House
Type: EditBillBody
Clause: 2

Amendment #10032184#10032184Not calledAmends text

Amendment text

Clause 2, page 3, lines 39, leave out from “as” to end and insert “the amount calculated under subsection (5) for a tax year (but subject to any provision made in reliance on subsection (6C)(a) or (b) of that section).
(5) In 2029-30 the contributions limit must be set at a figure equal to £2,000 uprated by any percentage change in the consumer price index between 2026-27 and 2028-29.

Stage: Committee of the whole House
Type: EditBillBody
Clause: 2

Amendment #10032807#10032807Not movedAmends text

Amendment text

Clause 2, page 3, line 26, at end insert—
“(6DA) Regulations made under subsection (6A) must include provision explaining—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: EditBillBody
Clause: 2

Amendment #10032822#10032822Not movedAmends text

Amendment text

Clause 2, page 2, line 38, after “tax” insert “at the higher or additional rate”

Stage: Committee stage
Type: EditBillBody
Clause: 2

Amendment #10033451#10033451Not movedAmends text

Amendment text

Clause 2, page 3, line 26, at end insert—
“(6DA) Regulations made under subsection (6A) may make provision enabling an employed earner to carry forward any unused part of the contributions limit from one or more previous tax years, for the purposes of determining the contributions limit applicable in a subsequent tax year.

Stage: Committee stage
Type: EditBillBody
Clause: 2

Amendment #10033452#10033452Not movedNew clause / schedule

Amendment text

After Clause 2, insert the following new Clause—
“Independent report on the impact of the employer pensions contributions limit

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Clause: 2

Amendment #10033453#10033453Not movedAmends text

Amendment text

Clause 2, page 3, line 26, at end insert—
“(6DA) Regulations made under subsection (6A) must make provision enabling an employed earner to carry forward any unused part of the contributions limit from the three immediately preceding tax years for the purposes of determining the contributions limit applicable in a subsequent tax year.

Stage: Committee stage
Type: EditBillBody
Clause: 2

Amendment #10033682#10033682Not movedAmends text

Amendment text

Stage: Report stage
Type: EditBillBody
Clause: 2

Amendment #10033683#10033683Not movedAmends text

Amendment text

Stage: Report stage
Type: EditBillBody
Clause: 2

Amendment #10033684#10033684AgreedAmends text

Amendment text

Clause 2, page 2, line 38, after “tax” insert “at the higher or additional rate”

Stage: Report stage
Type: EditBillBody
Clause: 2

Amendment #10033686#10033686Not movedAmends text

Amendment text

Clause 2, page 3, line 26, at end insert—
“(6DA) Contributions to pensions where employees are not offered alternative compensation are not to be treated as optional remuneration arrangements.”

Stage: Report stage
Type: EditBillBody
Clause: 2

Amendment #10034482#10034482Not calledAmends text

Amendment text

Clause 2, page 2, line 38, after “income tax” insert “at the higher or additional rate”

Stage: Consideration of Lords amendments
Type: EditBillBody
Clause: 2

Amendment #10034484#10034484No decisionAmends text

Amendment text

Stage: Consideration of Lords amendments
Type: EditBillBody
Clause: 2

Amendment #10034487#10034487No decisionAmends text

Amendment text

Clause 2, page 3, lines 39, leave out “£2000” and insert “the amount calculated under subsection (5)”

Stage: Consideration of Lords amendments
Type: EditBillBody
Clause: 2

Amendment #10034490#10034490Not calledAmends text

Amendment text

Stage: Consideration of Lords amendments
Type: EditBillBody
Clause: 2

EnactedNational Insurance Contributions (Employer Pensions Contributions) Act 2026

New clauses & schedules 12

Clause 1 39

Clause 2 17