The new financial year is approaching on 6 April 2026 and coincides with the introduction of updated statutory employment rates and limits along with the introduction of paid miscarriage leave and pivotal UK-wide statutory sick pay (SSP) reforms.

We have set out below the key changes to note. This update is written for employers in Northern Ireland. Where changes apply UK wide, we say so explicitly. See here for changes happening in GB from 6 April.

Annual increase to employment rates and limits announced

The Department for the Economy has released its annual order setting out the increases to statutory employment rates and limits in Northern Ireland.

Core compensation increases

The order sets out the following increases for 2026–27:

National Minimum Wage increases

Applied on a UK-wide basis, we will see increases to the National Minimum Wage. These are as follows:

• the National Living Wage (NLW) will increase from 12.21 to 12.71 per hour;
• the 18 to 20 year old rate will increase from 10.00 to 10.85 per hour; and
• the 16 to 17 year old rate will increase from 7.55 to 8.00 per hour.

The accommodation offset limit will also rise to 11.10 per day.

Family-friendly payments

From 6 April 2026 family related payments will also be increasing and will apply UK-wide. Statutory maternity, paternity, adoption, shared parental and parental bereavement pay will increase to 194.32 per week (rising from 187.18).

Paid miscarriage leave

Northern Ireland will become the first region of the...

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