L

Lord Mackinlay of Richborough (Con)

Speaking in the House of Lords on 24 February 2026

Debate

National Insurance Contributions (Employer Pensions Contributions) Bill

Contribution

Is the Minister’s understanding of the Bill that the £2,000 threshold will be in the entirety of a single employee or across each employment? At the moment, with NI regulations the employee benefits from different thresholds in each employment that is held. That means that with less than £12,570 in each multiple employment no employee national insurance is paid at all. Is the intention for it to be £2,000 in total across any number of employments, or £2,000 per employment?

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