UK Parliament’s House of Lords has given the National Insurance Contributions (Employer Pensions Contributions) Bill its third reading, completing the Lords stages. The bill would empower the government to apply a National Insurance contributions (NICs) charge where employer pension contributions are made via salary sacrifice arrangements that exceed GBP 2,000 per annum. No amendments were tabled ahead of third reading, which is intended for minor technical changes, and members instead discussed the bill’s progress through the House of Lords. The measure has already undergone second reading, committee stage line-by-line scrutiny and report stage. The bill now returns to the House of Commons for further consideration.
UK Parliament 2026-03-13
UK Parliament's House of Lords completes scrutiny of bill to charge NICs on salary-sacrifice employer pension contributions above GBP 2,000
The UK Parliament's House of Lords completed the third reading of the National Insurance Contributions (Employer Pensions Contributions) Bill, which allows a NICs charge on employer pension contributions via salary sacrifice exceeding GBP 2,000 annually. No amendments were made, and the bill returns to the House of Commons for further consideration.