National Insurance Contributions (Employer Pensions Contributions) Act 2026
In section 4 of the Social Security Contributions and Benefits Act 1992 (payments treated as remuneration and earnings), after subsection (6) insert—
In section 176 of that Act (Parliamentary control), in subsection (1), before paragraph (za) insert—.
The amendments made by this section have effect for the tax year 2029-30 and subsequent tax years.
The first regulations made under subsection (6A) of section 4 of the Social Security Contributions and Benefits Act 1992, 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).
In section 4 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (payments treated as remuneration and earnings), after subsection (6) insert—
In section 172 of that Act (Assembly etc control), after subsection (11) insert—
The amendments made by this section have effect for the tax year 2029-30 and subsequent tax years.
The first regulations made under subsection (6A) of section 4 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, 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).
In this Act—
section 1 extends to England and Wales and Scotland,
section 2 extends to Northern Ireland, and
this section extends to England and Wales, Scotland and Northern Ireland.
This Act comes into force on the day on which it is passed.
This Act may be cited as the National Insurance Contributions (Employer Pensions Contributions) Act 2026.