Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what forms of remuneration other than employer pension contributions his Department expects employers to offer in response to the £2,000 cap on salary-sacrificed pension contributions.

Decisions on remuneration packages are a matter for individual employers. The Office for Budget Responsibility's certified costing accounts for a range of possible employer behavioural responses to the reform.

Employer pension contributions made outside salary sacrifice will remain exempt from employer National Insurance contributions.