The House of Commons has removed amendments to the National Insurance Contributions (Employer Pensions Contributions) Bill that would have raised the proposed National Insurance (NI) relief cap on salary sacrifice for pension contributions and excluded basic rate taxpayers from the measure.
As the bill made its way through the House of Lords, amendments were added that would have increased the salary sacrifice NI cap for pension contributions from £2,000 to £5,000, and excluded basic rate taxpayers from the measure






