National Insurance Contributions (Employer Pensions Contributions) Act 2026

How the Lords voted

6 formal votes in the House of Lords on this bill, newest first.

These are the occasions when peers formally divided and every vote was recorded. Most decisions in the Lords, including on many amendments, are agreed without a recorded vote, so they do not appear here.

• 25 March 2026Government won

  Baroness Neville-Rolfe moved Motion A1, as an amendment to Motion A, at end to insert “, and do propose Amendments 1B and 1C in lieu, 1B Clause 1, page 2, line 23, at end insert, “(3A) The amendments made by this section do not have effect in relation to basic rate taxpayers until the assessment required by section (Economic and behavioural impact assessment: basic rate taxpayers: Great Britain) has been laid before Parliament.” After Clause 1, insert the following new Clause, “Economic and behavioural impact assessment: basic rate taxpayers: Great Britain (1) The Secretary of State must, (a) prepare an economic and behavioural impact assessment of the expected effects of the provisions of this Act on basic rate taxpayers in Great Britain, and (b) lay that assessment before Parliament. (2) The assessment must, in particular, include, (a) an analysis of the expected behavioural effects of the provisions of this Act, including changes to pension contribution patterns, salary sacrifice arrangements, and employment practices, and (b) an assessment of the expected impact on net incomes, pension savings, and pension adequacy, for basic rate taxpayers. (3) In preparing the assessment, the Secretary of State must have regard to, (a) the adequacy of retirement incomes, and (b) the effect of the £2,000 cap on long-term financial security, for basic rate taxpayers.””

  Peers' vote232 peers

  Content · 95Not content · 137

  Labour 0 content, 133 not content · Conservative 81 content, 0 not content · Crossbench 5 content, 2 not content · Liberal Democrat 7 content, 0 not content · Non-affiliated 1 content, 1 not content · Bishops 0 content, 1 not content · Democratic Unionist Party 1 content, 0 not content

• 5 March 2026Government defeated

  Baroness Neville-Rolfe moved amendment 16, in clause 1, page 2, line 27, at end insert, “(5) The amendments made by this section do not apply where the employer, (a) is a small or medium-sized enterprise, or (b) is a charity or social enterprise which meets the conditions in subsection (6). (6) The conditions are that, (a) the employer meets the definition of a small or medium-sized enterprise in section 465 of the Companies Act 2006 (companies qualifying as medium-sized: general), and (b) the employment is carried out wholly or mainly for the purposes of that charity or social enterprise. (7) In this section, “charity” has the meaning given by section 1 of the Charities Act 2011; “social enterprise” means an undertaking which, (a) has as its primary purpose the achievement of social or environmental objectives, and (b) principally reinvests its profits for those purposes; “small or medium-sized enterprise” has the meaning given by section 465 of the Companies Act 2006.”

  Peers' vote336 peers

  Content · 193Not content · 143

  Labour 0 content, 139 not content · Conservative 128 content, 0 not content · Liberal Democrat 42 content, 0 not content · Crossbench 15 content, 1 not content · Non-affiliated 6 content, 3 not content · Democratic Unionist Party 1 content, 0 not content · Ulster Unionist Party 1 content, 0 not content

• 5 March 2026Government defeated

  Baroness Kramer moved amendment 12, in clause 1, page 2, line 26, leave out “£2,000” and insert “£5,000”.

  Peers' vote334 peers

  Content · 194Not content · 140

  Labour 0 content, 136 not content · Conservative 126 content, 0 not content · Liberal Democrat 42 content, 0 not content · Crossbench 17 content, 2 not content · Non-affiliated 7 content, 2 not content · Democratic Unionist Party 1 content, 0 not content · Ulster Unionist Party 1 content, 0 not content

• 5 March 2026Government defeated

  Baroness Neville-Rolfe moved amendment 9, in clause 1, page 2, line 19, leave out from “4(6A)” to end of line 21.

  Peers' vote337 peers

  Content · 198Not content · 139

  Labour 0 content, 132 not content · Conservative 131 content, 0 not content · Liberal Democrat 42 content, 0 not content · Crossbench 15 content, 4 not content · Non-affiliated 6 content, 3 not content · Democratic Unionist Party 2 content, 0 not content · Plaid Cymru 1 content, 0 not content · Ulster Unionist Party 1 content, 0 not content

• 5 March 2026Government defeated

  Lord Leigh of Hurley moved amendment 5, in clause 1, page 2, line 14, at end insert, “(6DA) In cases where the contribution limit is exceeded, regulations must make provisions for such amounts not be treated as earnings by virtue of the Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), Part 4, Regulation 41.”

  Peers' vote350 peers

  Content · 208Not content · 142

  Conservative 139 content, 0 not content · Labour 0 content, 136 not content · Liberal Democrat 43 content, 0 not content · Crossbench 18 content, 4 not content · Non-affiliated 5 content, 2 not content · Democratic Unionist Party 1 content, 0 not content · Plaid Cymru 1 content, 0 not content · Ulster Unionist Party 1 content, 0 not content

Lords votes last updated 18 October 2026. Source: UK Parliament Lords Votes API.

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Bill passage