From 6 April 2025, you need to enter the workplace postcode for any employees on a Freeport or Investment Zone National Insurance (NI) category.

Sage 50 Payroll v31 includes a field for this in the employee record, and your software sends this to HMRC on the Full Payment Submission from the 2025/2026 tax year.

 TIP: The affected NI categories are D, E, F, I, K, L, and N.  

If you're not certain if you have any employees on an affected NI category that don't have a workplace postcode in place, use Payroll Assistant.

1. Select the Payroll Assistant button, above your employee list, then select Check.
    TIP: You don't need to select a checkbox for Payroll Assistant to check workplace postcodes, it's automatic. 
2. Go to the Requires Attention tab.
3. Check for any employees with the description:
   
   • 'This employee is using a Freeport/Investment Zone NI category but does not have a Workplace Post Code'
4. Note any such employees, then follow the steps below to enter the workplace postcode for them.

Enter the workplace postcode

The field for the workplace postcode is in each employee's record. If required, you can enter a different postcode for each employee if they work in different locations.

 NOTE: If you need to add the same workplace postcode to multiple employees, follow the global changes: workplace postcode article. 

1. Double-click the relevant employee on your employee list.
2. Go to the Employment tab.
3. Complete the Workplace Post Code field.
4. Select Save, then Close.