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Written question asked by Richard Holden (Conservative) on Monday, 13 July 2026, in the House of Commons. It was due for an answer on Wednesday, 15 July 2026. It was answered by Dan Tomlinson (Labour) on Monday, 20 July 2026 on behalf of the Treasury.


Employees' Contributions

Question

To ask the Chancellor of the Exchequer, with reference to HMRC's policy paper entitled Salary sacrifice reform for pension contributions, published on 4 December 2025, if she will publish the calculation underpinning the estimate that the mean average additional employee National Insurance contributions liability will be £84 in the first year.

Answer

Further detail on the methodology and assumptions used to produce the fiscal impact of the measure can be found in the OBR’s “Supplementary forecast information on salary-sacrifice pension contributions” publication, which includes breakdowns of the costing pre- and post-behaviour and by employer/employee National Insurance.


Secondary information

Type
Written question
Reference
18159
Session
2026-27
Subjects
Employees' contributions
Link
View this Written question on www.parliament.uk