ERA 2025 Employer Compliance Checklist: April 2026 Changes

The Employment Rights Act 2025 became law on 18 December 2025. It is the biggest overhaul of UK employment law in a generation. The changes are phased across 2026 and 2027, but the first and most significant wave hit on 6 April 2026.

If you have not audited your policies, contracts, and payroll processes against these changes, you are already behind.

This checklist covers every change that is now live, what action it requires from you, and a preview of what is coming later in the year.

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What Changed on 6 April 2026

Six separate obligations took effect on the same day. Work through each one below.

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1. Statutory Sick Pay: No More Waiting Days

What changed: SSP is now paid from the first day of illness. Before 6 April 2026, the first three days of any sickness absence were "waiting days" with no SSP entitlement. That rule no longer exists.

The lower earnings limit has also been removed. Previously, a worker needed to earn at least £123 per week to qualify for SSP. That threshold is gone. Any worker who cannot work due to illness now qualifies, regardless of how much they earn.

The current SSP rate is £116.75 per week (or 80% of average weekly earnings if that figure is lower).

Your checklist:

• [ ] Remove all references to the three-day waiting period from your sick pay policy
• [ ] Remove any eligibility language tied to the lower earnings limit
• [ ] Update your payroll or HR software to pay SSP from day one
• [ ] Inform employees of the change, particularly part-time and low-hours workers who previously did not qualify
• [ ] If your company sick pay policy references SSP waiting days as a basis for your own scheme, revise the wording

Who this affects most: Employers with large numbers of part-time, hourly, or low-paid workers. Hospitality, retail, and care sectors will see the biggest cost impact.

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2. Paternity Leave: Now a Day One Right

What changed: Paternity leave is now a day one right. Employees no longer need 26 weeks of continuous service before they qualify. Someone hired on 1 April 2026 and whose partner gives birth in May can take paternity leave immediately.

The notice period for paternity leave has also been cut significantly. Employees now need to give 28 days' notice, down from the previous 15 weeks. This means you may receive very short notice in practice.

The restriction on taking paternity leave after shared parental leave has been removed. Employees can now use both entitlements independently.

Your checklist:

• [ ] Remove the 26-week qualifying period from your paternity leave policy
• [ ] Update the notice requirements in your policy to reflect 28 days
• [ ] Brief your HR or line managers: you cannot refuse or delay a paternity leave request on the basis that the employee is new
• [ ] Review any employment contracts that reference old eligibility rules for paternity leave
• [ ] Check that your payroll process for Statutory Paternity Pay (SPP) reflects the new eligibility

Note on bereaved partner's paternity leave: Separate legislation introduced up to 52 weeks of unpaid leave for a father or partner if the mother or primary adopter dies. This is distinct from standard paternity leave. Review this with your HR or legal adviser if relevant to your workforce.

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3. Ordinary Parental Leave: Now a Day One Right

What changed: Unpaid parental leave (often called ordinary parental leave) is now a day one right. Previously, employees needed at least one year of continuous service before they could request it. That qualifying period no longer applies from 6 April 2026.

Ordinary parental leave entitles eligible parents to up to 18 weeks of unpaid leave per child, up to the child's 18th birthday. Employees can take up to four weeks per year per child.

Your checklist:

• [ ] Remove the one-year qualifying period from your parental leave policy
• [ ] Ensure managers know they cannot block a parental leave request based on length of service
• [ ] Check that your policy correctly describes the entitlement: up to 18 weeks unpaid per child
• [ ] Update any written statement of employment particulars or handbooks that reference the old qualifying period

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4. Collective Redundancy: Protective Award Doubled

What changed: If you fail to consult properly during a collective redundancy, the maximum protective award has doubled from 90 days' pay to 180 days' uncapped pay per affected employee. This applies to dismissals taking effect on or after 6 April 2026.

The consultation periods themselves have not changed:

| Number of redundancies proposed | Minimum consultation period | |---|---| | Fewer than 20 employees | No statutory minimum | | 20 to 99 employees | 30 days | | 100 or more employees | 45 days |

Doubling the protective award dramatically increases your financial exposure if you cut corners on the process.

Your checklist:

• [ ] If you are planning any redundancy programme involving 20 or more employees, start the collective consultation process before issuing any notices
• [ ] File the HR1 notification form with the Insolvency Service if proposing 20 or more redundancies
• [ ] Ensure employee representatives are properly elected and consulted, not just informed
• [ ] Document every step of the consultation. If challenged at tribunal, the burden is on you to show that meaningful consultation took place
• [ ] Seek legal advice before any programme involving 100 or more employees, given the 45-day minimum and the new 180-day award exposure

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5. Whistleblowing: Sexual Harassment Now a Qualifying Disclosure

What changed: From 6 April 2026, sexual harassment is a qualifying disclosure under whistleblowing law. This means an employee who reports sexual harassment to their employer or to a prescribed person is now protected from detriment and automatic unfair dismissal.

Previously, whistleblowing protections applied to public interest disclosures about legal wrongdoing, health and safety risks, and similar matters. Sexual harassment has now been added to that list.

Your checklist:

• [ ] Update your whistleblowing policy to include sexual harassment as a reportable category
• [ ] Train managers and HR: a complaint about sexual harassment must be treated with the same seriousness as any other whistleblowing disclosure
• [ ] Check that your anti-retaliation procedures are robust. Any detriment suffered by an employee after raising a sexual harassment disclosure will be scrutinised
• [ ] Review your grievance and disciplinary procedures to ensure they align with the new protections

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6. Holiday Records: A New Recordkeeping Obligation

What changed: From 6 April 2026, employers must keep formal records of:

• Annual leave taken by each worker
• Annual leave carried over from previous years
• Holiday pay paid
• Payments in lieu of holiday (on termination)

Records must be kept for a minimum of six years from the date they were recorded. They must be managed in compliance with UK GDPR.

This applies to all employers, regardless of size.

Your checklist:

• [ ] Check that your HR or payroll system captures all four categories of holiday record
• [ ] Confirm that records will be retained for at least six years
• [ ] Review your data retention policy to ensure holiday records are included
• [ ] If you use spreadsheets rather than software for leave tracking, assess whether your current process produces a complete and auditable record

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Also Live from Earlier in 2026

Two earlier changes are also now in force and worth including in your compliance review.

From 18 December 2025:

• Minimum service level rules for strikes were removed

From 18 February 2026:

• Industrial action dismissal is now automatically unfair with no 12-week limit
• Trade union notice periods for industrial action reduced from 14 to 10 days
• Industrial action mandates extended from 6 to 12 months
• Trade union ballot support thresholds simplified (40% rule removed)

These changes matter primarily to employers with trade union recognition or a unionised workforce. If you have a recognition agreement, review it with your legal adviser.

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What Comes Next: Autumn 2026

The second wave of ERA 2025 changes is expected in October 2026. Confirmed changes include:

Zero hours and low hours contracts:

• Employers will be required to offer workers a guaranteed hours contract after a 12-week reference period
• Short-notice shift cancellation payments will be introduced
• Reasonable advance notice of shifts will be required

Third-party harassment:

• Employers will be liable for harassment of employees by customers, clients, or contractors, unless they have taken all reasonable steps to prevent it

Flexible working:

• The standard for refusing a flexible working request will increase. Employers will need to show a refusal is "reasonably feasible" rather than simply citing one of the eight statutory grounds

Day one unfair dismissal rights are expected in 2027. This will remove the current two-year qualifying period. Every employer with a probationary process needs to start preparing now.

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Your Priority Actions This Week

If you have not started, focus here first:

1. Sick pay policy: Remove waiting days language and update eligibility criteria
2. Paternity and parental leave policies: Remove qualifying periods, update notice requirements
3. Holiday records: Confirm your system captures all four required categories
4. Collective redundancy: If any restructuring is planned, get legal advice before you act
5. Whistleblowing policy: Add sexual harassment as a protected category

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Not Sure Where Your Contracts Stand?

Get your contracts checked against the new rules. EmployerKit Audit from £49.

Upload your employment contract, handbook, or key policies and receive a clear red, amber, green gap analysis against ERA 2025 requirements, plus draft replacement clauses in plain English.

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This article reflects the law as at 6 April 2026. EmployerKit is not a law firm. This content is for general guidance only. Seek professional legal advice for specific employment decisions.