UK Statutory Instrument 2026 United Kingdom

Employment Rights Act 2025 (Parental and Paternity Leave) Regulations 2026

At a glance

Enforced by

HMRC, Employment Tribunal

What's here

1 practical guide · 3 journeys

Step-by-step journeys using this legislation

Walkthroughs that take you from a real business situation to compliance.

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Direct — cites this Act

1 guides

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Part 1 — General

Browse 3 other sections in this Part — procedural / definitional / commencement
s.001

Citation, commencement and extent

s.002

Interpretation

s.003

Application

Part 2 — Consequential amendments in relation to section 15 of the 2025 Act (parental leave: removal of qualifying period of employment)

Browse 2 other sections in this Part — procedural / definitional / commencement
s.004

Amendment of the 1999 Regulations

s.005

Amendment of the Maternity and Parental Leave (Amendment) Regulations 2001

Part 3 — Consequential amendments and transitional provision in relation to section 16 of the 2025 Act (paternity leave: removal of qualifying period of employment)

Browse 4 other sections in this Part — procedural / definitional / commencement
s.006

Amendment of the 2002 Regulations

s.007

Amendment of the 2003 Regulations

s.008

Amendment of the 2014 Regulations

s.009

Transitional provision in relation to the giving of notices for paternity leave

Part 4 — Consequential amendments in relation to section 17 of the 2025 Act (ability to take paternity leave following shared parental leave)

Browse 5 other sections in this Part — procedural / definitional / commencement
s.010

Amendment of the 2002 Regulations

s.011

Amendment of the 2003 Regulations

s.012

Amendment of the Paternity and Adoption Leave (Amendment) Regulations 2014

s.013

Amendment of the Shared Parental Leave and Paternity and Adoption Leave (Adoptions from Overseas) Regulations 2014

s.014

Amendment of the 2014 Regulations

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

Primary

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …

HM Courts and Tribunals Service — Employment Tribunals

Statutory tribunal enforcing individual employment-rights legislation across Great Britain. Hears complaints under the Employment Rights Act 1996 (unfair dismissal, written particulars, time …

Explore more

Browse legislation

Find other UK business legislation with related guidance.

Regulators

Learn more about the bodies that enforce this legislation.