Written questions

Workplace Pensions: Small Businesses

Commons · Question 96153 · Tabled 2 Dec 2025 · Treasury · Official record

Answered 10 Dec 2025

Question

Asked by Wendy Morton

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of applying National Insurance to salary-sacrificed pension contributions above £2,000 from 2029 on small and medium-sized employers, pension take-up and long-ter

Answer

Answered by Torsten Bell, 10 Dec 2025

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice. Small and medium-sized employers (SMEs) are less likely to be affected by these changes. Based on the latest...