The full bill · Parliament publications

National Insurance Contributions (Employer Pensions Contributions) Act 2026

The bill’s formal description, sponsors and the full list of documents Parliament has published for it, bill text at each stage, Explanatory Notes, Impact Assessments, amendment papers, written evidence and committee reports.

Long title · Parliament’s official description

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.

Sponsors · 2

Rachel ReevesLabourLeeds West and Pudsey
Lord LivermoreLabourLife peer

Bill · 9

HL Bill 183 Commons ReasonsLords
23 Mar 2026· 148 KB
Bill 408 2024-26 (Lords Amendments) - pdfCommons
17 Mar 2026
Bill 408 2024-26 (Lords Amendments) - large print - pdfCommons
17 Mar 2026
Bill 408 2024-26 (Lords Amendments) - xmlCommons
17 Mar 2026
HL Bill 173 (as amended on Report)Lords
5 Mar 2026· 299 KB
HL Bill 164 (as brought from the Commons)Lords
22 Jan 2026· 261 KB
Bill 344 2024-26 (as introduced)Commons
4 Dec 2025
Bill 344 2024-26 (as introduced) - large printCommons
4 Dec 2025
Bill 344 2024-26 (as introduced) - xml downloadCommons
4 Dec 2025

Explanatory Notes · 5

Bill 408 EN 2024-26 (Lords Amendments) - pdfCommons
17 Mar 2026
Bill 408 EN 2024-26 (Lords Amendments) - large print - pdfCommons
17 Mar 2026
HL Bill 164 Explanatory NotesLords
22 Jan 2026· 272 KB
Bill 344 EN 2024-26Commons
4 Dec 2025
Bill 344 EN 2024-26 - large printCommons
4 Dec 2025

Delegated Powers Memorandum · 2

National Insurance Contributions (Employer Pensions Contributions) Bill: Delegated Powers MemorandumLords
23 Jan 2026· 77 KB
Delegated Powers Memorandum from the HM TreasuryCommons
4 Dec 2025

Briefing papers · 2

National Insurance Contributions (Employer Pensions Contributions) Bill: HL Bill 164Lords
29 Jan 2026
National Insurance Contributions (Employer Pensions Contributions) BillCommons
12 Dec 2025

Amendment Paper · 25

HL Bill 183-I Marshalled list for Consideration of Commons ReasonsLords
24 Mar 2026· 330 KB
Commons Consideration of Lords Amendments as at 23 March 2026Commons
23 Mar 2026
Commons Consideration of Lords Amendments as at 23 March 2026 - large printCommons
23 Mar 2026
Notices of CCLA Amendments as at 20 March 2026Commons
20 Mar 2026
Notices of CCLA Amendments as at 20 March 2026 - large printCommons
20 Mar 2026
HL Bill 164-R-I Marshalled list for ReportLords
3 Mar 2026· 479 KB
HL Bill 164-R Running list of amendments - 2 March 2026Lords
2 Mar 2026· 362 KB
HL Bill 164-R Running list of amendments - 27 February 2026Lords
27 Feb 2026· 362 KB
HL Bill 164-R Running list of amendments - 26 February 2026Lords
26 Feb 2026· 283 KB
HL Bill 164-I(a) Amendments for Grand Committee (Supplementary to the Marshalled List)Lords
23 Feb 2026· 160 KB
HL Bill 164-I Marshalled list for Grand CommitteeLords
20 Feb 2026· 339 KB
HL Bill 164 Running list of amendments - 17 February 2026Lords
17 Feb 2026· 277 KB
HL Bill 164 Running list of amendments - 16 February 2026Lords
16 Feb 2026· 268 KB
HL Bill 164 Running list of amendments - 11 February 2026Lords
11 Feb 2026· 259 KB
HL Bill 164 Running list of amendments - 5 February 2026Lords
5 Feb 2026· 249 KB
Committee of the whole House Amendments as at 21 January 2026Commons
21 Jan 2026
Committee of the whole House Amendments as at 21 January 2026 - large printCommons
21 Jan 2026
Notices of Amendments as at 20 January 2026Commons
20 Jan 2026
Notices of Amendments as at 20 January 2026 - large printCommons
20 Jan 2026
Notices of Amendments as at 19 January 2026Commons
19 Jan 2026
Notices of Amendments as at 19 January 2026 - large printCommons
19 Jan 2026
Notices of Amendments as at 16 January 2026Commons
16 Jan 2026
Notices of Amendments as at 16 January 2026 - large printCommons
16 Jan 2026
Notices of Amendments as at 15 January 2026Commons
15 Jan 2026
Notices of Amendments as at 15 January 2026 - large printCommons
15 Jan 2026

Bill proceedings: Commons · 2

Proceedings on Consideration of Lords Amendments as at 23 March 2026Commons
23 Mar 2026
Committee of the whole House Proceedings as at 21 January 2026Commons
21 Jan 2026

Selection of amendments: Commons · 4

Grouping of Lords Amendments by Torsten Bell and selection of motions by Mr Speaker - 23 March 2026Commons
23 Mar 2026
Grouping of Lords Amendments by Torsten Bell and selection of motions by Mr Speaker - large print - 23 March 2026Commons
23 Mar 2026
Provisional grouping of clauses and selection of Amendments by the Chairman of Ways and Means - 21 January 2026Commons
21 Jan 2026
Provisional grouping of clauses and selection of Amendments by the Chairman of Ways and Means - large print - 21 January 2026Commons
21 Jan 2026

Select Committee report · 1

46th Report of the Delegated Powers and Regulatory Reform CommitteeLords
2 Feb 2026

Minutes of Reasons Committee · 1

Committee to draw up Reasons for disagreeing to Lords Amendments - 23 March 2026Commons
23 Mar 2026

Will write letters · 1

Letter from Lord Livermore to Lords regarding operation of the £2,000 cap for a new employment, connected companies, compliance with the new rules.Unassigned
19 Mar 2026

Act of Parliament · 1

National Insurance Contributions (Employer Pensions Contributions) Act 2026 (c. 15)Unassigned
8 May 2026

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