UK Parliament has reported that the National Insurance Contributions (Employer Pensions Contributions) Bill has returned to the House of Lords for consideration of House of Commons amendments as part of parliamentary “ping pong”. The bill would empower the government to apply a National Insurance contributions (NICs) charge where employer pension contributions are made through salary sacrifice arrangements that exceed GBP 2,000 per annum. The House of Lords considered the bill between 4 February and 12 March before it passed to the House of Commons. On 25 March, Lords members are scheduled to consider the Commons’ reasons for disagreeing with Lords amendments, including issues relating to small and medium-sized businesses, charities and social enterprises, and student loan repayments.
UK Parliament 2026-03-25
UK Parliament’s House of Lords resumes ping pong on National Insurance bill enabling NICs charge on salary-sacrifice pension contributions above GBP 2,000
The UK Parliament reports that the National Insurance Contributions (Employer Pensions Contributions) Bill has returned to the House of Lords for consideration of Commons amendments. The bill proposes a NICs charge on employer pension contributions via salary sacrifice arrangements exceeding GBP 2,000 annually. Lords will review Commons' disagreements on amendments concerning SMEs, charities, social enterprises, and student loan repayments.