National Insurance Contributions (Employer Pensions Contributions) Bill: Second Reading

The House of Commons met on on Wednesday 17 December 2025 to debate the Bill at second reading. 

The National Insurance Contributions Bill 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.

The focus was on amending the Social Security Contributions and Benefits Act 1992 to create a power to apply national insurance contributions to salary sacrifice pension contributions above £2,000 a year from April 2029. 

The Bill was read a Second Time: 312 Ayes 165 Noes

I voted Aye. The Bill will now proceed to a Committee of the Whole House.