B

Baroness Altmann (Non-Afl)

Speaking in the House of Lords on 5 March 2026

Debate

National Insurance Contributions (Employer Pensions Contributions) Bill

Contribution

It would be helpful to have on record some idea of who is responsible, when talking about behavioural response, for reporting to HMRC and for compliance, and who will face penalties for any national insurance contributions that are due which were wrongly deducted. Is it payroll providers? Is it employers? Is it the members? If any of those groups are on the line for paying penalties, would not the limit itself perhaps put paid to salary sacrifice? Is that something that the Government have considered?

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