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Legislation

17 December 2025

National Insurance Contributions (Employer Pensions Contributions) Bill: Second Reading

Summary

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.

Latest publications

Bill

Bill 344 2024-26 (as introduced)
4 December 2025
Commons
View all 3 versions

Explanatory notes

Bill 344 EN 2024-26
4 December 2025
Commons
View all 2 notes

View all publications for this Bill