{
  "url": "https://openlegislation.uk/national-insurance-contributions-employer-pensions-contributions-act-2026",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-employer-pensions-contributions-act-2026.json",
  "id": "ukpga/2026/15",
  "title": "National Insurance Contributions (Employer Pensions Contributions) Act 2026",
  "short_title": "National Insurance Contributions (Employer Pensions Contributions) Act 2026",
  "long_title": "An Act 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.",
  "citation": "2026 c. 15",
  "type": "ukpga",
  "year": "2026",
  "number": "15",
  "version": "current",
  "date": "2026-04-29",
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      "status": null,
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      "number": "1",
      "heading": "Employer pensions contributions pursuant to optional remuneration arrangements: Great Britain",
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      "heading": "Employer pensions contributions pursuant to optional remuneration arrangements: Northern Ireland",
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      "date": "2026-05-05",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/ukpga/2026/15",
    "retrieved_at": "2026-10-31T10:27:05.096524+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}