National Insurance Contributions (Employer Pensions Contributions) Act
· WOWERI
New law changes National Insurance Contributions rules. Employer pension contributions are now subject to National Insurance.
Introduction
The National Insurance Contributions (Employer Pensions Contributions) Act 2026 is a law that changes the rules for National Insurance Contributions in the UK. The main purpose of this law is to make employer pension contributions subject to National Insurance.
Key Changes
- Amendments to 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.
- Employer pension contributions made under optional remuneration arrangements are now subject to National Insurance.
Impact on Employers and Employees
This law may affect employers and employees who participate in optional remuneration arrangements. Employers should review their remuneration schemes and ensure they comply with the new legislation.
What to do next
- UK Skilled Worker Visa — Order
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Source: legislation.gov.uk