# National Insurance Contributions (Employer Pensions Contributions) Act 2026, Introduction: Introductory text

Extent: E+W+S+N.I.

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.
[29th April 2026]
Be it enacted by the King’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

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Source: https://www.legislation.gov.uk/ukpga/2026/15/introduction (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-employer-pensions-contributions-act-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.