UK Parliament has scheduled the House of Lords third reading of the National Insurance Contributions (Employer Pensions Contributions) Bill for 12 March. The bill would empower the government to apply a National Insurance contributions charge where employer pension contributions are made via salary sacrifice arrangements that exceed GBP 2,000 per annum. Third reading is described as an opportunity for members to make small changes to ensure the bill is effective and workable, but no amendments have been put forward ahead of the debate. The bill has already completed second reading on 4 February, committee stage on 24 February, and report stage on 5 March, with members able to discuss the bill’s progress at the conclusion of its stages in the House of Lords.
UK Parliament 2026-03-06
UK Parliament schedules House of Lords third reading of bill to charge NICs on salary sacrifice employer pension contributions above GBP 2,000
The UK Parliament has scheduled the House of Lords third reading of the National Insurance Contributions (Employer Pensions Contributions) Bill for 12 March. The bill aims to impose a National Insurance contributions charge on employer pension contributions made via salary sacrifice arrangements exceeding GBP 2,000 annually. No amendments have been proposed ahead of the debate, following its completion of previous legislative stages.