The hike in national insurance contributions (NICs) set for April will see some Northern Ireland GP practices going under if the government does not provide a bail-out, according to a senior doctor.
The Royal College of GPs in Northern Ireland (RCGP) told Stormont's Public Accounts Committee the move could be "catastrophic".
Employers currently pay a rate of 13.8% on employees' earnings above a threshold of £9,100 a year.
In the Budget, Chancellor Rachel Reeves said this rate would increase to 15% in April 2025, and the threshold would be reduced to £5,000.