Sign in
☰
People MPsHouse of LordsGovernmentOppositionPartiesCommittees Votes Commons votesLords votesVotes by issueTopicsStats & rankingsParliament in numbers Legislation BillsEarly day motionsPetitions Elections Election resultsConstituenciesWho is my MP? Scotland OverviewMSPsScottish GovernmentVotesBillsMotionsCommitteesConstituencies & regionsElections Search Sign in

Bill · started in the Commons

National Insurance Contributions (Employer Pensions Contributions) Act 2026

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.

Now an Act of Parliament

The story so farThe National Insurance Contributions (Employer Pensions Contributions) Bill was introduced in the House of Commons on 4 December 2025 by Rachel Reeves (Labour). It completed its passage through Parliament and became law as the National Insurance Contributions (Employer Pensions Contributions) Act 2026, receiving Royal Assent on 29 April 2026.

What the bill does

<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>

Sponsors

Progress through Parliament

  1. 1st reading Commons 4 Dec 2025
  2. 2nd reading Commons 17 Dec 2025
  3. Programme motion Commons 17 Dec 2025
  4. Committee of the whole House Commons 21 Jan 2026
  5. 3rd reading Commons 21 Jan 2026
  6. 1st reading Lords 22 Jan 2026
  7. 2nd reading Lords 4 Feb 2026
  8. Committee stage Lords 24 Feb 2026
  9. Report stage Lords 5 Mar 2026
  10. 3rd reading Lords 12 Mar 2026
  11. Programme motion Commons 23 Mar 2026
  12. Consideration of Lords amendments Commons 23 Mar 2026
  13. Consideration of Commons amendments and / or reasons Lords 25 Mar 2026
  14. Royal Assent Unassigned 29 Apr 2026

Votes on this bill

Recorded Commons divisions on this bill, in the order they happened. Each links to who voted which way.

17 Dec 2025 Second Reading 312 to 165 Passed
21 Jan 2026 Committee: Amendment 5 191 to 326 Rejected
21 Jan 2026 Committee: New Clause 5 195 to 317 Rejected
21 Jan 2026 Third Reading 316 to 194 Passed
23 Mar 2026 Motion to disagree with Lords Amendment 1 280 to 161 Passed
23 Mar 2026 Motion to disagree with Lords Amendment 2 279 to 167 Passed
23 Mar 2026 Motion to disagree with Lords Amendment 3 280 to 164 Passed
23 Mar 2026 Motion to disagree with Lords Amendment 5 281 to 167 Passed
23 Mar 2026 Motion to disagree with Lords Amendment 6 278 to 164 Passed

Source: the official bill page. Last updated 14 May 2026.