Written Question·Treasury·UIN 96153
Workplace Pensions: Small Businesses
Tabled: 2 December 2025
Answered: 10 December 2025
Question
Wendy Morton
Conservative — Aldridge-Brownhills
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of applying National Insurance to salary-sacrificed pension contributions above £2,000 from 2029 on small and medium-sized employers, pension take-up and long-ter
Answer
Torsten BellA Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice. Small and medium-sized employers (SMEs) are less likely to be affected by these changes. Based on the latest...
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