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Budget Rumours Point to £2,000 Cap on Pension Salary-Sacrifice National Insurance Relief

Employers face planning uncertainty over a possible immediate change or a start on 6 April 2026.

Overview

  • Reports suggest the Budget could cap the National Insurance saving on pension salary sacrifice at about £2,000 per employee per year.
  • Estimates cited in coverage indicate the measure could raise roughly £2 billion annually for the Treasury.
  • Financial planners stress the rumour concerns NI savings only, with pension contributions and tax relief continuing under existing rules.
  • Business groups warn a cap would remove a key tool for managing costs and could affect workers near thresholds such as the £100,000 childcare and personal allowance cliff.
  • Electric car salary-sacrifice arrangements are reported to remain in place through 2030, with government data showing about 680,000 drivers helped and roughly 40% of BEV owners acquiring vehicles via such schemes.