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Written question asked by Wendy Morton (Conservative) on Tuesday, 2 December 2025, in the House of Commons. It was due for an answer on Thursday, 4 December 2025. It was answered by Torsten Bell (Labour) on Wednesday, 10 December 2025 on behalf of the Treasury.


Workplace Pensions

Question

To ask the Chancellor of the Exchequer, what modelling she has undertaken on applying National Insurance to salary-sacrificed pension contributions above £2,000; and whether she has made an assessment of the potential impact of that measure on pension contributions among middle-income workers.

Answer

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice.

Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold.


Secondary information

Type
Written question
Reference
96154
Session
2024-26
Subjects
Employees' contributions Pay Workplace pensions
Link
View this Written question on www.parliament.uk