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Bills · Became law

National Insurance on employer pension payments

The bill has been signed off by the King and is now law.

Official title: National Insurance Contributions (Employer Pensions Contributions) Act 2026

  1. 1Introduced1st reading
  2. 2Main debate2nd reading
  3. 3Detailed checksCommittee
  4. 4ChangesReport stage
  5. 5Final vote3rd reading
  6. 6Other houseLords or Commons
  7. 7Becomes lawRoyal Assent

Nothing more. This bill is now law.

Put forward by Rachel Reeves, Lord Livermore.

Votes so far

DateVoteCountResult
23 Mar 2026National Insurance on employer pension payments: changes from the House of Lords278 for, 164 againstAgreed
23 Mar 2026National Insurance on employer pension payments: changes from the House of Lords281 for, 167 againstAgreed
23 Mar 2026National Insurance on employer pension payments: changes from the House of Lords280 for, 164 againstAgreed
23 Mar 2026National Insurance on employer pension payments: changes from the House of Lords279 for, 167 againstAgreed
23 Mar 2026National Insurance on employer pension payments: changes from the House of Lords280 for, 161 againstAgreed
21 Jan 2026National Insurance on employer pension payments: the final vote316 for, 194 againstAgreed
21 Jan 2026National Insurance on employer pension payments: a proposed change195 for, 317 againstRejected
21 Jan 2026National Insurance on employer pension payments: a proposed change191 for, 326 againstRejected
17 Dec 2025National Insurance on employer pension payments: the first main vote312 for, 165 againstAgreed

Votes in the Lords

DateVoteCountResult
25 Mar 2026Lords vote 795 content, 137 not contentRejected
5 Mar 2026Lords vote 5193 content, 143 not contentAgreed
5 Mar 2026Lords vote 4194 content, 140 not contentAgreed
5 Mar 2026Lords vote 3198 content, 139 not contentAgreed
5 Mar 2026Lords vote 2208 content, 142 not contentAgreed
5 Mar 2026Lords vote 1214 content, 142 not contentAgreed
Full timeline
DateStageHouse
4 Dec 20251st readingCommons
17 Dec 20252nd readingCommons
17 Dec 2025Programme motionCommons
21 Jan 2026Committee of the whole HouseCommons
21 Jan 20263rd readingCommons
22 Jan 20261st readingLords
4 Feb 20262nd readingLords
24 Feb 2026Committee stageLords
5 Mar 2026Report stageLords
12 Mar 20263rd readingLords
23 Mar 2026Programme motionCommons
23 Mar 2026Consideration of Lords amendmentsCommons
25 Mar 2026Consideration of Commons amendments and / or reasonsLords
29 Apr 2026Royal AssentUnassigned

In the bill’s own words: 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.

Official page on Parliament’s site

Source: Parliament Bills API · Commons votes from the Commons Votes API.