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ARTICLE · 03 DECEMBER 2025

Autumn Budget 2025 – Pensions Aspects

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The Autumn Budget contained a range of pensions-related announcements with implications for employers and trustees of all occupational pension schemes.

United StatesEmployment and HR
Andrew Block
Andrew Block
Katherine Carter
Katherine Carter
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The Autumn Budget contained a range of pensions-related announcements with implications for employers and trustees of all occupational pension schemes.

Salary sacrifice

Currently, employee pension contributions made via a salary sacrifice arrangement are exempt from National Insurance contributions (NICs). From 6 April 2029, this exemption will only apply to the first £2,000 of contributions made via salary sacrifice. Any excess over £2,000 will become subject to NICs. The NICs exemption for employer pension contributions and for other employee benefits provided via salary sacrifice will remain unchanged. The government has published guidance on the changes.

Lump sum death benefits

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