Treasury written question – answered at on 20 July 2026.
Richard Holden
Shadow Secretary of State for Transport
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.
Dan Tomlinson
The Exchequer Secretary
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.
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The chancellor's plans for the economy are delivered to the House of Commons every year in the Budget speech.
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