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 UK to introduce specific statutory miscarriage leave, extending the existing parental bereavement leave framework to cover pregnancy loss before the end of the 24th week. Eligible employees, including partners and others meeting defined relationship criteria, will be entitled to two weeks' leave within 56 weeks of the miscarriage, with statutory pay available as a day one right. The definition of miscarriage covers spontaneous loss and loss following specified medical interventions (including ectopic and molar pregnancies), with the entitlement applying in each instance. No medical evidence will be required, a self declaration will suffice. The Department for the Economy aims to have the regulations in place by 6 April 2026, from which date eligible employees will be able to claim immediately.

This is an NI specific right, GB will introduce miscarriage leave in 2027 under the Employment Rights Act 2025, but this will be unpaid.

For more information about NI’s new right to paid miscarriage leave see here.

Major SSP reforms

GB’s Employment Rights Act 2025 introduces significant reforms to SSP which will apply UK‑wide, including to Northern Ireland, because statutory sick pay is not a devolved matter. NI employers need to be aware of these changes now so relevant preparations can be made.

Key changes

Removal of the Lower Earnings Limit (LEL)

• SSP will no longer require employees to earn at least £125 per week to qualify.

SSP will be payable from day 1

• SSP will start from the first day of sickness absence. The current period of three “waiting days” will no longer apply. 

New calculation method

• Employers will pay the lower of 80% of the employee’s average weekly earnings, or the new flat rate (£123.25 per week).

This replaces the current flat‑rate‑only system which sees eligible employees receive £118.75 per week.

For more detail about the changes to SSP see here.

What can employers do to prepare for the SSP changes?

Here are some practical steps NI employers can take in the lead up to the changes coming into force:

• Review and update sickness absence policies to remove references to waiting days and the lower earnings limit and to reflect the new SSP entitlement from day.
• Check payroll systems are ready to apply the new calculation method.
• Brief managers on the changes to enable sickness absences under the new rules to be handled confidently and consistently.
• Communicate any updates to reporting procedures so employees know how to report sickness absence from day 1 which will enable SSP to be processed promptly.
• Review enhanced/company sick pay schemes to ensure they remain fit for purpose and don’t need updated to allow for the changes.