Tag Archives: pension
Private Pensions Policy in 2026
| Sector: | Public Policy. | |
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| Client: | N/A | |
| Published: | 26 January, 2026 |
2026 will be a big year for private pensions in the UK. In this note, Carl Emmerson, a partner at London Economics and former Deputy Director at the Institute for Fiscal Studies, examines the major reforms progressing this year, including the legislative foundation for the automatic consolidation of small defined contribution pension pots, the new […]
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The Budget and Salary-sacrifice Pension Contributions
| Sector: | Public Policy. | |
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| Client: | N/A | |
| Published: | 3 December, 2025 |
Last week’s Budget announced a change to the National Insurance contributions (NICs) treatment of pension contributions made via salary sacrifice. In the attached note, Carl Emmerson, who joined London Economics as a Partner this week, examines the measure which limits the NICs exemption to the first £2,000 of salary sacrifice contributions per year. He argues […]
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Auto-enrolment in the UK: A Decade of Success but What Next?
| Sector: | Finance. | |
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| Client: | N/A | |
| Published: | 26 January, 2023 |
Calum Kennedy at London Economics reflects on the success of the auto-enrolment scheme in the UK and lays out some of the challenges for the road ahead… In October 2022, the UK auto-enrolment (AE) pension scheme celebrated its tenth anniversary. Over the past ten years, the pensions landscape in the UK has changed markedly. AE […]