National Insurance Contributions (Employer Pensions Contributions) Act 2026

May 4, 2026

Voir le document original Texte intégral du document

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-1"><num>1</num><heading>Employer pensions contributions pursuant to optional remuneration arrangements: Great Britain</heading><subsection eId="section-1-1"><num>(1)</num><content><mod>In <ref eId="c00001" href="https://www.legislation.gov.uk/ukpga/1992/4/section/4">section 4</ref> of the <ref eId="c00002" href="https://www.legislation.gov.uk/ukpga/1992/4/contents">Social Security Contributions and Benefits Act 1992</ref> (payments treated as remuneration and earnings), after subsection (6) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection eId="d25e94"><num>(6A)</num><intro>In any case where—</intro><level class="para1"><num>(a)</num><content>a benefit of a kind mentioned in section 308 or 308A of ITEPA 2003 (contributions to pensions schemes) is provided to or for the benefit of an employed earner pursuant to optional remuneration arrangements, and</content></level><level class="para1" eId="d25e106"><num>(b)</num><content>the employed earner would be chargeable to income tax in respect of the benefit if section 228A(5) of that Act had effect with the omission of paragraphs (f) and (g) (which refer to sections 308 and 308A),</content></level><wrapUp>regulations may make provision for the purposes of this Part for treating the amount foregone in relation to the benefit as remuneration derived from the earner’s employment.</wrapUp></subsection><subsection><num>(6B)</num><content>Regulations made under subsection (6A) must make provision for amounts not exceeding the contributions limit for a tax year not to be so treated.</content></subsection><subsection eId="d25e120"><num>(6C)</num><intro>The contributions limit is the amount specified by regulations made under subsection (6A) as the contributions limit for the whole of a tax year; but—</intro><level class="para1" eId="d25e126"><num>(a)</num><content>the regulations may make other provision about that limit, including provision prescribing an equivalent of that limit for earners paid weekly or at other intervals; and</content></level><level class="para1"><num>(b)</num><content>if an equivalent is prescribed, the regulations may prescribe an amount which exceeds by not more than £1 the amount which is the arithmetical equivalent of that limit.</content></level></subsection><subsection><num>(6D)</num><intro>Regulations made under subsection (6A)—</intro><level class="para1"><num>(a)</num><content>may make provision for any amount treated as remuneration to be treated as an amount of remuneration paid, at such time as may be determined in accordance with the regulations, to or for the benefit of the earner in respect of the earner’s employment;</content></level><level class="para1"><num>(b)</num><content>may provide, in prescribed cases, for the amount treated as remuneration to be an amount other than the amount foregone in relation to the benefit; and</content></level><level class="para1"><num>(c)</num><content>may provide for that other amount to be calculated in such manner and on such basis as may be prescribed.</content></level></subsection><subsection><num>(6E)</num><content>Expressions which are used in subsection (6A) and the benefits code have the same meaning in that subsection as they have in that code.</content></subsection></quotedStructure></mod></content></subsection><subsection eId="section-1-2"><num>(2)</num><content><mod>In <ref eId="c00003" href="https://www.legislation.gov.uk/ukpga/1992/4/section/176">section 176</ref> of <ref eId="c00004" href="https://www.legislation.gov.uk/ukpga/1992/4/contents">that Act</ref> (Parliamentary control), in <ref eId="c00005" href="https://www.legislation.gov.uk/ukpga/1992/4/section/176">subsection (1)</ref>, before <ref eId="c00006" href="https://www.legislation.gov.uk/ukpga/1992/4/section/176">paragraph (za)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><level class="para1"><num>(zza)</num><content>regulations under section 4(6A) making provision for a reduction in the amount of the contributions limit for a tax year;</content></level></quotedStructure><inline name="appendText">.</inline></mod></content></subsection><subsection eId="section-1-3"><num>(3)</num><content>The amendments made by this section have effect for the tax year 2029-30 and subsequent tax years.</content></subsection><subsection eId="section-1-4"><num>(4)</num><content>The first regulations made under subsection (6A) of <ref eId="c00007" href="https://www.legislation.gov.uk/ukpga/1992/4/section/4">section 4</ref> of the <ref eId="c00008" href="https://www.legislation.gov.uk/ukpga/1992/4/contents">Social Security Contributions and Benefits Act 1992</ref>, as inserted by subsection (1), must specify the contributions limit as £2,000 for a tax year (but subject to any provision made in reliance on subsection (6C)(a) or (b) of that section).</content></subsection></section>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-1-1"><num>(1)</num><content><mod>In <ref eId="c00001" href="https://www.legislation.gov.uk/ukpga/1992/4/section/4">section 4</ref> of the <ref eId="c00002" href="https://www.legislation.gov.uk/ukpga/1992/4/contents">Social Security Contributions and Benefits Act 1992</ref> (payments treated as remuneration and earnings), after subsection (6) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection eId="d25e94"><num>(6A)</num><intro>In any case where—</intro><level class="para1"><num>(a)</num><content>a benefit of a kind mentioned in section 308 or 308A of ITEPA 2003 (contributions to pensions schemes) is provided to or for the benefit of an employed earner pursuant to optional remuneration arrangements, and</content></level><level class="para1" eId="d25e106"><num>(b)</num><content>the employed earner would be chargeable to income tax in respect of the benefit if section 228A(5) of that Act had effect with the omission of paragraphs (f) and (g) (which refer to sections 308 and 308A),</content></level><wrapUp>regulations may make provision for the purposes of this Part for treating the amount foregone in relation to the benefit as remuneration derived from the earner’s employment.</wrapUp></subsection><subsection><num>(6B)</num><content>Regulations made under subsection (6A) must make provision for amounts not exceeding the contributions limit for a tax year not to be so treated.</content></subsection><subsection eId="d25e120"><num>(6C)</num><intro>The contributions limit is the amount specified by regulations made under subsection (6A) as the contributions limit for the whole of a tax year; but—</intro><level class="para1" eId="d25e126"><num>(a)</num><content>the regulations may make other provision about that limit, including provision prescribing an equivalent of that limit for earners paid weekly or at other intervals; and</content></level><level class="para1"><num>(b)</num><content>if an equivalent is prescribed, the regulations may prescribe an amount which exceeds by not more than £1 the amount which is the arithmetical equivalent of that limit.</content></level></subsection><subsection><num>(6D)</num><intro>Regulations made under subsection (6A)—</intro><level class="para1"><num>(a)</num><content>may make provision for any amount treated as remuneration to be treated as an amount of remuneration paid, at such time as may be determined in accordance with the regulations, to or for the benefit of the earner in respect of the earner’s employment;</content></level><level class="para1"><num>(b)</num><content>may provide, in prescribed cases, for the amount treated as remuneration to be an amount other than the amount foregone in relation to the benefit; and</content></level><level class="para1"><num>(c)</num><content>may provide for that other amount to be calculated in such manner and on such basis as may be prescribed.</content></level></subsection><subsection><num>(6E)</num><content>Expressions which are used in subsection (6A) and the benefits code have the same meaning in that subsection as they have in that code.</content></subsection></quotedStructure></mod></content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1-3"><num>(3)</num><content>The amendments made by this section have effect for the tax year 2029-30 and subsequent tax years.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1-4"><num>(4)</num><content>The first regulations made under subsection (6A) of <ref eId="c00007" href="https://www.legislation.gov.uk/ukpga/1992/4/section/4">section 4</ref> of the <ref eId="c00008" href="https://www.legislation.gov.uk/ukpga/1992/4/contents">Social Security Contributions and Benefits Act 1992</ref>, as inserted by subsection (1), must specify the contributions limit as £2,000 for a tax year (but subject to any provision made in reliance on subsection (6C)(a) or (b) of that section).</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-2"><num>2</num><heading>Employer pensions contributions pursuant to optional remuneration arrangements: Northern Ireland</heading><subsection eId="section-2-1"><num>(1)</num><content><mod>In <ref eId="c00009" href="https://www.legislation.gov.uk/ukpga/1992/7/section/4">section 4</ref> of the <ref eId="c00010" href="https://www.legislation.gov.uk/ukpga/1992/7/contents">Social Security Contributions and Benefits (Northern Ireland) Act 1992</ref> (payments treated as remuneration and earnings), after subsection (6) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection eId="d25e234"><num>(6A)</num><intro>In any case where—</intro><level class="para1"><num>(a)</num><content>a benefit of a kind mentioned in section 308 or 308A of ITEPA 2003 (contributions to pensions schemes) is provided to or for the benefit of an employed earner pursuant to optional remuneration arrangements, and</content></level><level class="para1"><num>(b)</num><content>the employed earner would be chargeable to income tax in respect of benefit if section 228A(5) of that Act had effect with the omission of paragraphs (f) and (g) (which refer to sections 308 and 308A),</content></level><wrapUp>regulations may make provision for the purposes of this Part for treating the amount foregone in relation to the benefit as remuneration derived from the earner’s employment.</wrapUp></subsection><subsection><num>(6B)</num><content>Regulations made under subsection <ref href="#d25e234">(6A)</ref> must make provision for amounts not exceeding the contributions limit for a tax year not to be so treated.</content></subsection><subsection eId="d25e263"><num>(6C)</num><intro>The contributions limit is the amount specified by regulations made under subsection <ref href="#d25e234">(6A)</ref> as the contributions limit for the whole of a tax year; but—</intro><level class="para1" eId="d25e272"><num>(a)</num><content>the regulations may make other provision about that limit, including provision prescribing an equivalent of that limit for earners paid weekly or at other intervals; and</content></level><level class="para1" eId="d25e278"><num>(b)</num><content>if an equivalent is prescribed, the regulations may prescribe an amount which exceeds by not more than £1 the amount which is the arithmetical equivalent of that limit.</content></level></subsection><subsection><num>(6D)</num><intro>Regulations made under subsection <ref href="#d25e234">(6A)</ref>—</intro><level class="para1"><num>(a)</num><content>may make provision for any amount treated as remuneration to be treated as an amount of remuneration paid, at such time as may be determined in accordance with the regulations, to or for the benefit of the earner in respect of the earner’s employment;</content></level><level class="para1"><num>(b)</num><content>may provide, in prescribed cases, for the amount treated as remuneration to be an amount other than the amount foregone in relation to the benefit; and</content></level><level class="para1"><num>(c)</num><content>may provide for that other amount to be calculated in such manner and on such basis as may be prescribed.</content></level></subsection><subsection><num>(6E)</num><content>Expressions which are used in subsection <ref href="#d25e234">(6A)</ref> and the benefits code have the same meaning in that subsection as they have in that code.</content></subsection></quotedStructure></mod></content></subsection><subsection eId="section-2-2"><num>(2)</num><content><mod>In <ref eId="c00011" href="https://www.legislation.gov.uk/ukpga/1992/7/section/172">section 172</ref> of <ref eId="c00012" href="https://www.legislation.gov.uk/ukpga/1992/7/contents">that Act</ref> (Assembly etc control), after <ref eId="c00013" href="https://www.legislation.gov.uk/ukpga/1992/7/section/172">subsection (11)</ref> insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection><num>(11ZZA)</num><content>A statutory instrument containing (whether alone or with other provisions) regulations under section 4<ref href="#d25e234">(6A)</ref> making provision for a reduction in the amount of the contributions limit for a tax year shall not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.</content></subsection></quotedStructure></mod></content></subsection><subsection eId="section-2-3"><num>(3)</num><content>The amendments made by <ref href="#section-2">this section</ref> have effect for the tax year 2029-30 and subsequent tax years.</content></subsection><subsection eId="section-2-4"><num>(4)</num><content>The first regulations made under <ref href="#d25e234">subsection (6A)</ref> of <ref eId="c00014" href="https://www.legislation.gov.uk/ukpga/1992/7/section/4">section 4</ref> of the <ref eId="c00015" href="https://www.legislation.gov.uk/ukpga/1992/7/contents">Social Security Contributions and Benefits (Northern Ireland) Act 1992</ref>, as inserted by <ref href="#section-2-1">subsection (1)</ref>, must specify the contributions limit as £2,000 for a tax year (but subject to any provision made in reliance on <ref href="#d25e263">subsection (6C)</ref><ref href="#d25e272">(a)</ref> or <ref href="#d25e278">(b)</ref> of that section).</content></subsection></section>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="section-2-1"><num>(1)</num><content><mod>In <ref eId="c00009" href="https://www.legislation.gov.uk/ukpga/1992/7/section/4">section 4</ref> of the <ref eId="c00010" href="https://www.legislation.gov.uk/ukpga/1992/7/contents">Social Security Contributions and Benefits (Northern Ireland) Act 1992</ref> (payments treated as remuneration and earnings), after subsection (6) insert—<quotedStructure startQuote="“" endQuote="”" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="double"><subsection eId="d25e234"><num>(6A)</num><intro>In any case where—</intro><level class="para1"><num>(a)</num><content>a benefit of a kind mentioned in section 308 or 308A of ITEPA 2003 (contributions to pensions schemes) is provided to or for the benefit of an employed earner pursuant to optional remuneration arrangements, and</content></level><level class="para1"><num>(b)</num><content>the employed earner would be chargeable to income tax in respect of benefit if section 228A(5) of that Act had effect with the omission of paragraphs (f) and (g) (which refer to sections 308 and 308A),</content></level><wrapUp>regulations may make provision for the purposes of this Part for treating the amount foregone in relation to the benefit as remuneration derived from the earner’s employment.</wrapUp></subsection><subsection><num>(6B)</num><content>Regulations made under subsection <ref href="#d25e234">(6A)</ref> must make provision for amounts not exceeding the contributions limit for a tax year not to be so treated.</content></subsection><subsection eId="d25e263"><num>(6C)</num><intro>The contributions limit is the amount specified by regulations made under subsection <ref href="#d25e234">(6A)</ref> as the contributions limit for the whole of a tax year; but—</intro><level class="para1" eId="d25e272"><num>(a)</num><content>the regulations may make other provision about that limit, including provision prescribing an equivalent of that limit for earners paid weekly or at other intervals; and</content></level><level class="para1" eId="d25e278"><num>(b)</num><content>if an equivalent is prescribed, the regulations may prescribe an amount which exceeds by not more than £1 the amount which is the arithmetical equivalent of that limit.</content></level></subsection><subsection><num>(6D)</num><intro>Regulations made under subsection <ref href="#d25e234">(6A)</ref>—</intro><level class="para1"><num>(a)</num><content>may make provision for any amount treated as remuneration to be treated as an amount of remuneration paid, at such time as may be determined in accordance with the regulations, to or for the benefit of the earner in respect of the earner’s employment;</content></level><level class="para1"><num>(b)</num><content>may provide, in prescribed cases, for the amount treated as remuneration to be an amount other than the amount foregone in relation to the benefit; and</content></level><level class="para1"><num>(c)</num><content>may provide for that other amount to be calculated in such manner and on such basis as may be prescribed.</content></level></subsection><subsection><num>(6E)</num><content>Expressions which are used in subsection <ref href="#d25e234">(6A)</ref> and the benefits code have the same meaning in that subsection as they have in that code.</content></subsection></quotedStructure></mod></content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-3"><num>(3)</num><content>The amendments made by <ref href="#section-2">this section</ref> have effect for the tax year 2029-30 and subsequent tax years.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-4"><num>(4)</num><content>The first regulations made under <ref href="#d25e234">subsection (6A)</ref> of <ref eId="c00014" href="https://www.legislation.gov.uk/ukpga/1992/7/section/4">section 4</ref> of the <ref eId="c00015" href="https://www.legislation.gov.uk/ukpga/1992/7/contents">Social Security Contributions and Benefits (Northern Ireland) Act 1992</ref>, as inserted by <ref href="#section-2-1">subsection (1)</ref>, must specify the contributions limit as £2,000 for a tax year (but subject to any provision made in reliance on <ref href="#d25e263">subsection (6C)</ref><ref href="#d25e272">(a)</ref> or <ref href="#d25e278">(b)</ref> of that section).</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3"><num>3</num><heading>Extent, commencement and short title</heading><subsection eId="section-3-1"><num>(1)</num><intro>In this Act—</intro><level class="para1" eId="section-3-1-a"><num>(a)</num><content>section <ref href="#section-1">1</ref> extends to England and Wales and Scotland,</content></level><level class="para1" eId="section-3-1-b"><num>(b)</num><content>section <ref href="#section-2">2</ref> extends to Northern Ireland, and</content></level><level class="para1" eId="section-3-1-c"><num>(c)</num><content>this section extends to England and Wales, Scotland and Northern Ireland.</content></level></subsection><subsection eId="section-3-2"><num>(2)</num><content>This Act comes into force on the day on which it is passed.</content></subsection><subsection eId="section-3-3"><num>(3)</num><content>This Act may be cited as the National Insurance Contributions (Employer Pensions Contributions) Act 2026.</content></subsection></section>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-1"><num>(1)</num><intro>In this Act—</intro><level class="para1" eId="section-3-1-a"><num>(a)</num><content>section <ref href="#section-1">1</ref> extends to England and Wales and Scotland,</content></level><level class="para1" eId="section-3-1-b"><num>(b)</num><content>section <ref href="#section-2">2</ref> extends to Northern Ireland, and</content></level><level class="para1" eId="section-3-1-c"><num>(c)</num><content>this section extends to England and Wales, Scotland and Northern Ireland.</content></level></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-2"><num>(2)</num><content>This Act comes into force on the day on which it is passed.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-3"><num>(3)</num><content>This Act may be cited as the National Insurance Contributions (Employer Pensions Contributions) Act 2026.</content></subsection>