On 6 April 2026 new regulations were published to bring into force parts of the Employment Rights Act 2025 (ERA 2025) as follows:
1. Statutory sick pay (SSP) now in force from day one of absence
SSP will now be payable to eligible workers regardless of their earnings (due to the removal of the lower earnings threshold) from the first full day of sickness absence (not the fourth). A new weekly rate of SSP is also payable (the lower of 80% of average weekly earnings or the flat weekly rate of £123.25). Where a worker’s sickness absence began before 6 April 2026, transitional rules apply.
A recent ACAS survey on the ERA 2025 revealed that both employers and workers consider that paying sick pay from the first day of illness will have the biggest impact on them (43% of employers and 36% of workers). It will certainly be a significant change for employers who don’t provide enhanced contractual sick pay.
2. Parental rights
Eligible employees will have the following statutory leave entitlements from the first day of their employment:
• paternity leave – continuous service requirements removed but workers still have to be employed for 26 weeks’ before being entitled to paternity pay
• up to 18 weeks of unpaid parental leave (continuous service requirements removed)
• up to at least two weeks of unpaid parental bereavement leave for employees who suffer pregnancy loss at or before 24 weeks (new right)
• up to 52 weeks of unpaid bereaved partner’s paternity leave (new right in addition to those in the ERA 2025).
3. Collective redundancy
The maximum protective award that can be ordered by an Employment Tribunal to each employee for their employer’s failure to collectively consult on redundancies will be doubled from up to 90 days’ pay to up to 180 days’ pay. This change will significantly increase risks and costs for employers that do not comply with their collective consultation obligations.
4. Record keeping – paid holiday
The ERA 2025 amends the Working Time Regulations 1998 (WTR) to require employers to keep records for a period of six years (in any format they “reasonably think fit”) to demonstrate that workers have received their holiday pay and annual leave entitlements.
Any failure to keep sufficient records could result in enforcement action by the Fair Work Agency and/or criminal charges for the most serious breaches.
5. Whistleblowing
Reports of sexual harassment will be protected whistleblowing disclosures. This means that workers who raise concerns about sexual harassment will (1) be protected from detriment or dismissal because they have ‘blown the whistle’, and (2) any agreements that attempt to prohibit the reporting of sexual harassment – for example, clauses in settlement agreements – will be unenforceable.
6. Voluntary equality action plans
Employers with 250 or more employees are being encouraged to voluntarily publish the steps they are taking to reduce their gender pay gap and support employees experiencing menopause before this becomes mandatory in April 2027.
7. Simplification of the trade union recognition process
The changes include:
• a simple majority being required in recognition ballots (removing the previous 40% support threshold)
• removal of the likely majority test when a union submits a recognition application
• preventing an employer from blocking an independent union by quickly recognising an employer-controlled one.
Action to take
Employers should ensure that their existing policies, procedures and contracts are compliant and that staff are aware of the changes.
For assistance please email nicola.goodridge@goodhr.co.uk or call +44 7917 878384