Official recordEnacted

National Insurance Contributions (Employer Pensions Contributions) Act 2026

An Act 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.

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Place: UK Parliament
Stage: Act of Parliament
Status: Enacted
Introduced: 2026-05-23
Scheduled: 2026-05-23
Feed: uk-legislation

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