Freeports – Employers NI relief

As part of the Freeports model being rolled out, the government has announced Employer National Insurance contributions are to be included in the initiative.

If an employers business premises is within a Freeport tax site they will be able to apply a zero-rate of Employers NI on the earnings for new employees who spend 60% or more of their working time within the tax site. The zero rate can be applied to all employees hired from 6th April 22 for a maximum of 36 months. The zero rate can be applied on the new employees earnings up to £25k/pa. The new employees must themselves be based within the Freeport geographic area.

The relief is initially available from 6th April 22 – 5th April 2026, though the government is planning to extend for a further 5 years.

For more information and guidance on Freeports please visit the HMRC website.