ERA 2025 April 2026 compliance checklist for employers
Multiple Employment Rights Act 2025 provisions take effect on 6 April 2026. Employers must update payroll for SSP changes, remove service requirements from family leave policies, prepare for the Fair Work Agency, and update written statements. This checklist covers everything due by April.
What takes effect on 6 April 2026
The Employment Rights Act 2025 is being implemented in phases. The first major wave of changes arrives on 6 April 2026, affecting every employer in England, Scotland, and Wales. The Fair Work Agency launches slightly earlier on 1 April 2026.
This checklist covers the changes you must prepare for by April and the specific actions required.
- 1 April 2026
- Fair Work Agency launches — unified enforcement of NMW, SSP, holiday pay, and employment agency standards
- 6 April 2026
- SSP from day one of sickness — waiting days removed, lower earnings limit abolished
- 6 April 2026
- SSP rate — 80% of weekly earnings or flat rate, whichever is lower
- 6 April 2026
- Paternity leave — available from day one of employment (26-week qualifying period removed)
- 6 April 2026
- Parental leave — available from day one of employment (1-year qualifying period removed)
- 6 April 2026
- Bereavement leave — new statutory entitlement from day one, covering a wider range of relationships
- 6 April 2026
- Protective award for collective redundancy increased from 90 to 180 days' pay
- 6 April 2026
- Written statements must notify employees of their right to join a trade union
Update payroll for SSP changes
The SSP changes are the most operationally significant reform in April 2026. Three things change at once:
- No waiting days: SSP is payable from the first qualifying day of sickness absence. The current 3-day unpaid waiting period is removed.
- No lower earnings limit: All employees are eligible for SSP regardless of earnings. Approximately 1.3 million low-paid workers who were previously ineligible now qualify.
- New rate calculation: For each employee, calculate 80% of average weekly earnings. Compare this to the flat SSP rate (currently £123.25/week). Pay whichever is lower. Low-paid employees receive 80% of earnings; higher-paid employees receive the flat rate.
Action required: payroll systems
Contact your payroll software provider or bureau now to confirm their systems will be updated for the April 2026 SSP changes. Your payroll must remove the waiting-day calculation, remove the LEL eligibility check, and calculate the new 80% rate. Test the updated system before April to ensure it handles all employee earnings levels correctly.
Remove family leave qualifying periods
Three family leave entitlements become day-one rights from 6 April 2026:
- Paternity leave: Currently requires 26 weeks' continuous service. From April, available from day one. The leave itself (1 or 2 weeks) and Statutory Paternity Pay remain unchanged.
- Parental leave: Currently requires 1 year's continuous service. From April, available from day one. The 18-week entitlement per child remains unchanged.
- Bereavement leave: A new statutory right from day one, extending beyond the existing parental bereavement leave to cover bereavement for a wider range of close relationships.
Action required: policies and templates
Review your employee handbook and leave policies. Remove any references to qualifying periods for paternity and parental leave. Add bereavement leave as a new entitlement. Update written statement templates to include trade union membership notification. Communicate the changes to line managers who handle leave requests.
Prepare for the Fair Work Agency
The Fair Work Agency launches on 1 April 2026 as a unified enforcement body. It consolidates enforcement currently spread across HMRC (NMW), the Gangmasters and Labour Abuse Authority, and the Employment Agency Standards Inspectorate.
The Fair Work Agency will enforce National Minimum Wage, statutory sick pay, holiday pay, and employment agency standards. Employers should ensure their compliance with these obligations is robust, as a single body will now have a wider view of enforcement priorities.
Collective redundancy: protective award increase
The maximum protective award for failure to consult on collective redundancies increases from 90 days' pay to 180 days' pay per affected employee. This doubles the financial exposure for employers who fail to follow proper collective redundancy consultation procedures.
If you are planning redundancies affecting 20 or more employees at one establishment, ensure your consultation processes are fully compliant.
Compliance checklist
Complete these actions before 6 April 2026:
- Confirm payroll system will be updated for SSP day-one payment, LEL removal, and 80% rate calculation
- Identify employees previously ineligible for SSP due to the lower earnings limit
- Update sickness absence policy to remove references to waiting days and earnings threshold
- Remove qualifying period from paternity leave policy
- Remove qualifying period from parental leave policy
- Add bereavement leave entitlement to policies
- Update written statement template to include trade union membership notification
- Review collective redundancy procedures against 180-day protective award
- Review zero-hours contracts and begin tracking actual hours worked
- Train HR staff and line managers on all April changes
- Communicate changes to employees
Further changes in October 2026 and January 2027
April 2026 is only the first phase. Fire-and-rehire restrictions and third-party harassment liability take effect on 1 October 2026. The unfair dismissal qualifying period reduces to 6 months from 1 January 2027. Start planning for these changes now — see our full ERA 2025 overview for the complete timeline.
Statutory Sick Pay: employer guide
SSP eligibility, day-one payment, rate calculation, and payroll system requirements.
Read the full guide →Family leave: employer checklist
Paternity, parental, and bereavement leave entitlements and compliance.
Read the full guide →Unfair dismissal: employer guide
Qualifying period, compensation, and dismissal procedures.
Read the full guide →Fire and rehire: employer guide
Why fire and rehire is automatically unfair dismissal and what alternatives exist.
Read the full guide →