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Workplace Postcode For Freeport and Investment Zones

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Workplace Postcode For Freeport and Investment Zones

Owned by Ria Benham
Last updated: 03 March 2025 by Fiona Sims
1 min read

Employers operating within a Freeport or Investment Zone tax site can claim relief on National Insurance contributions.

From 6th April 2026, in order to claim this relief, the postcode must be output within the FPS where any of the freeport or investment zone National Insurance categories below are applied:

Employee group

Freeport category letter

Investment Zone category letter

All employees who work in freeports, apart from those in groups I, L and S in the table.

F

N

Married women and widows who work in freeports and are entitled to pay reduced National Insurance.

I

E

Employees who work in freeports and can defer National Insurance because they’re already paying it in another job.

L

D

Employees who work in freeports and are over the State Pension Age.

S

K

 

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