National Insurance Contributions (Employer Pensions Contributions) Act 2026

Long title

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.

Summary

<p>Second reading - the general debate on all aspects of the bill - took place on 4 February. </p><p><strong>What happens next? </strong></p><p>Committee stage - line by line examination of the bill – is scheduled for 24 February. </p>

Progress through Parliament

1. 1st reading· Commons

   4 December 2025 – 4 December 2025

2. 2nd reading· Commons

   17 December 2025 – 17 December 2025

3. Programme motion· Commons

   17 December 2025 – 17 December 2025

4. Committee of the whole House· Commons

   21 January 2026 – 21 January 2026

5. 3rd reading· Commons

   21 January 2026 – 21 January 2026

6. 1st reading· Lords

   22 January 2026 – 22 January 2026

7. 2nd reading· Lords

   4 February 2026 – 4 February 2026

8. Committee stage· Lords

   24 February 2026 – 24 February 2026

9. Report stage· Lords

   5 March 2026 – 5 March 2026

10. 3rd reading· Lords

    12 March 2026 – 12 March 2026

11. Programme motion· Commons

    23 March 2026 – 23 March 2026

12. Consideration of Lords amendments· Commons

    23 March 2026 – 23 March 2026

13. Consideration of Commons amendments and / or reasons· Lords

    25 March 2026 – 25 March 2026