Independent report

Report to Parliament on the 2026 re-rating and up-rating orders

The Government Actuary’s annual report on the impact on the Great Britain National Insurance Fund of the year’s benefit and contribution-related uprating orders.

• From: Government Actuary's Department
• Published: 13 January 2026

Documents

Report by the Government Actuary on: The draft Social Security Benefits Up-rating Order 2026; and the draft Social Security (Contributions) Regulations 2026 (PDF, 1.31MB)

PDF, 1.31 MB, 45 pages

Details

This report has been prepared for Parliament under sections 142(1) of the Social Security Administration Act 1992, as amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and sections 150(8), 150A(5) and 151A(6) of the Social Security Administration Act 1992. It considers the potential effect on the Fund of:

• the draft Social Security Benefits Up-rating Order 2026;
• the draft Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran’s Relief) Regulations 2026

Published 13 January 2026