Key Changes approaching in 2026 in Northern Ireland

As the new tax year approaches, several significant changes will come into effect from April 2026. These changes will impact both businesses and individuals, and it’s important to understand how they could impact you. Here are some of the key changes to look out for:

National Minimum Wage

From 1st April 2026, there will be increases in the National Minimum Wage and National Living Wage rates. The new rates are as follows:

• National Living Wage (Aged 21 and over): £12.71 per hour (previously £12.21)
• Aged 18-20: £10.85 per hour (previously £10.00)
• Under 18s: £8 per hour (previously £7.55)
• Apprentices: £8 per hour (previously £8.00)

Statutory Sick pay (SPP)

The new legislation in Northern Ireland, will apply from 6 April 2026, Statutory Sick pay (SPP) will be payable from the first day of illness (removing the 3 day waiting period) and the lower earnings limit will be removed, making it available to all employees. The rate will be 80% of average weekly earnings or the rate of £123.25 from 2026/27, whichever is lower.

If You Do Not Qualify
If you are self-employed or not eligible for SSP, you may be able to claim Employment and Support Allowance (ESA) or Universal Credit instead.

Paid statutory Miscarriage leave

From 6 April 2026, women and their partners in Northern Ireland who experience a miscarriage or pregnancy loss at any stage will be entitled to 2 weeks’ statutory leave and pay. These new rights will sit alongside the existing Parental Bereavement Leave and Pay regulations.

What’s being implemented.

• Two weeks’ statutory miscarriage leave for the woman experiencing the loss and her partner.
• Leave can be taken as a single continuous period or two separate weeks, within 56 weeks of the loss.
• Statutory miscarriage pay at the standard rate, expected to be £194.32 per week from April 2026.

Statutory Redundancy Rates for Northern Ireland

• The new statutory cap on a week’s pay increases from £749 to £783 (redundancy pay)

Maria McHugh is a Trainee Chartered Accountant at Abac, Chartered Accountants.

This article is for general information only. You are recommended to seek professional advice before taking action on the basis of the contents of this article.