New National Insurance rules land on 6 April 2026, nudging up selected rates and locking in reliefs for veterans and freeport hires. The Treasury’s regulations apply across Great Britain with mirrored measures for Northern Ireland, following parliamentary approval in February. (legislation.gov.uk)

For the self‑employed, the small profits threshold rises from £6,845 to £7,105 and the voluntary Class 2 rate moves from £3.50 to £3.65 a week. Voluntary Class 3 contributions increase from £17.75 to £18.40. These changes take effect from 6 April. (legislation.gov.uk)

What does that mean in practice? Since April 2024, those with profits at or above the small profits threshold build contributory benefits without paying Class 2; those below it can still opt in. At the new rate, a year of voluntary Class 2 costs about £189.80, while a Class 3 year is roughly £956.80. (gov.uk)

On payroll, the Lower Earnings Limit for employees edges up to £129 a week (£6,708 a year). Other key Class 1 thresholds are held where they are: the Secondary Threshold stays at £5,000 a year and the employee Primary Threshold remains £12,570. (gov.uk)

For special tax site employees at northern freeports - Teesside, Humber and Liverpool City Region - the 0% employer NIC band continues up to the Freeport Upper Secondary Threshold of £25,000 a year. That keeps the headline incentive intact for eligible new hires at local sites. (gov.uk)

The veterans’ relief is extended to cover the 2026–27 and 2027–28 tax years. Employers pay 0% secondary NICs for a veteran’s first 12 months in civilian work, up to the Veterans Upper Secondary Threshold of £50,270. This is particularly relevant for northern logistics, engineering and construction firms recruiting ex‑forces talent. (legislation.gov.uk)

The savings add up. A qualifying veteran hired on £32,000 could save an employer around £4,050 in NICs over the year, while a freeport hire on £25,000 can save about £3,000 - figures based on a 15% employer rate and the current thresholds. (gov.uk)

Behind the scenes, the Treasury has kept the National Insurance Funds on a steady footing. Up to 5% of estimated benefit expenditure can be paid into both the Great Britain and Northern Ireland Funds in 2026–27 if required, with the Government Actuary’s report laid alongside the draft regulations. (legislation.gov.uk)

Ministers have also kept Great Britain and Northern Ireland aligned on the core measures - useful for northern supply chains with operations or contracts spanning the Irish Sea, as payroll treatment remains consistent across both systems. (legislation.gov.uk)

What should northern employers do now? Make sure payroll is set for the new LEL, confirm the right NIC category letters for any veteran or freeport employees, and check start dates so reliefs run for the full qualifying period. Sole traders should review whether topping up via Class 2 or Class 3 makes most sense for their record. (gov.uk)

The headline is clear for our patch: modest uplifts for the self‑employed, a small boost to low‑paid employees’ credits, and two more years of targeted hiring reliefs where the North has real strengths - advanced manufacturing hubs, freeports, and a skilled veteran workforce.