National Insurance Contributions (Employer Pensions Contributions) Act 2026: stages, votes and documents
The National Insurance Contributions (Employer Pensions Contributions) Act 2026 received Royal Assent on 29 April 2026, 146 days after its first reading in the House of Commons on 4 December 2025. MPs divided on it 9 times between 17 December 2025 and 23 March 2026; the narrowest margin was 112 (motion to disagree with Lords Amendment 2).
Stages taken place
14
Commons divisions
9
Documents listed
13
Royal Assent
29 April 2026
What the bill is for
The long title reads:
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.
The Bills API summary:
Second reading - the general debate on all aspects of the bill - took place on 4 February. What happens next? Committee stage - line by line examination of the bill – is scheduled for 24 February.
Sponsors
- Rachel Reeves (Labour, Commons), HM Treasury
- Lord Livermore (Labour, Lords), HM Treasury
Stages
| Stage | House | Sittings |
|---|---|---|
| 1st reading | Commons | 4 December 2025 |
| 2nd reading | Commons | 17 December 2025 |
| Programme motion | Commons | 17 December 2025 |
| Committee of the whole House | Commons | 21 January 2026 |
| 3rd reading | Commons | 21 January 2026 |
| 1st reading | Lords | 22 January 2026 |
| 2nd reading | Lords | 4 February 2026 |
| Committee stage | Lords | 24 February 2026 |
| Report stage | Lords | 5 March 2026 |
| 3rd reading | Lords | 12 March 2026 |
| Programme motion | Commons | 23 March 2026 |
| Consideration of Lords amendments | Commons | 23 March 2026 |
| Consideration of Commons amendments and / or reasons | Lords | 25 March 2026 |
| Royal Assent | Unassigned | 29 April 2026 |
Commons divisions on this bill
Documents
Act of Parliament
Bill
- Bill 344 2024-26 (as introduced) 4 December 2025
- 5901164.pdf · 5901164.html · 5901164.xml 22 January 2026
- 5901173.pdf · 5901173.html · 5901173.xml 5 March 2026
- Bill 408 2024-26 (Lords Amendments) - pdf 17 March 2026
- 5901183.pdf 23 March 2026
Explanatory Notes
- Bill 344 EN 2024-26 4 December 2025
- HL Bill 164 Explanatory Notes · 5901164en.pdf 22 January 2026
- Bill 408 EN 2024-26 (Lords Amendments) - pdf 17 March 2026
Delegated Powers Memorandum
- Delegated Powers Memorandum from the HM Treasury 4 December 2025
- NICsBillDPM.pdf 23 January 2026
Briefing papers
- National Insurance Contributions (Employer Pensions Contributions) Bill 12 December 2025
- National Insurance Contributions (Employer Pensions Contributions) Bill: HL Bill 164 29 January 2026
Official record
Sources
| Record | Read | SHA-256 |
|---|---|---|
| Bills API: bill | 29 October 2026 | f31cd5f948431295… |
| Bills API: stages | 29 October 2026 | 989398251ee6e2ec… |
| Bills API: publications | 15 October 2026 | 64ca6d5e0bf57d41… |