What did the Employment Rights Act 2025 change for UK employers?

The most significant changes that came into effect on 6 April 2026 include: day one statutory sick pay with no waiting days and no lower earnings limit (all employees are now eligible from their first day of sickness regardless of earnings), and the establishment of the Fair Work Agency as a new single enforcement body. Separately, the qualifying period for unfair dismissal is reducing from two years to six months, but this change does not take effect until 1 January 2027. The two-year qualifying period remains in force for any dismissal with an effective date before that date.

When is the P11D deadline for 2025/26?

The P11D and P11D(b) filing deadline for the 2025/26 tax year (ending 5 April 2026) is 6 July 2026. Class 1A National Insurance contributions on reportable benefits are due to HMRC by 19 July 2026 (paper) or 22 July 2026 (electronic). HMRC issues automatic penalties for late filing, currently £100 per 50 employees per month.

What are the new SSP rules from April 2026?

From 6 April 2026, statutory sick pay is payable from day one of illness (previously there were three unpaid waiting days). There is no longer a lower earnings limit, so all employees are eligible regardless of salary. The weekly SSP rate from April 2026 is £123.25, or 80% of average weekly earnings if that is lower. Small employers may be able to reclaim some SSP costs under the Small Employer Relief scheme.

Employee Benefits Guides

UK Employment Law & Benefits Compliance Guides for Employers

SSP reforms, P11D deadlines, the Employment Rights Act 2025. What changed, what it means in practice, and what your team needs to do.

3 guides in this category

Employment law compliance is not optional, and the cost of getting it wrong goes beyond financial penalties: it includes employee tribunal claims, reputational damage, and the disruption of fixing problems after the fact.

The compliance landscape for UK employers changed significantly in 2025 and 2026. The Employment Rights Act 2025 introduced substantial reforms: the removal of waiting days and the lower earnings limit for statutory sick pay (in force from 6 April 2026), and a reduction in the unfair dismissal qualifying period from two years to six months (effective 1 January 2027). P11D reporting obligations remain on an annual cycle with the deadline falling on 6 July each year.

These guides are written for HR teams and payroll professionals who need to understand the practical implications of each change, not just what the legislation says.

Start here

Compliance

Employment Rights Act 2025: What Changed for UK Employers on 6 April 2026

SSP reforms, day one rights, the Fair Work Agency and more. A comprehensive guide to every change UK employers need to know about and act on now.

PerkIQApril 202610 min read

Read guide

All Compliance guides

Compliance

P11D Deadline 2026: What UK Employers Need to File by 6 July

The P11D and P11D(b) deadline for the 2025/26 tax year is 6 July 2026. Class 1A National Insurance is due 19 or 22 July. What to report, how to file, and the April 2027 payrolling change explained.

June 20267 min read

Compliance

SSP Changes April 2026: What UK Employers Need to Know

Day one sick pay, no earnings limit, the 80% rule, and what your payroll team needs to update. Plus how to close the gap SSP leaves behind.

April 20268 min read

Frequently asked questions

What did the Employment Rights Act 2025 change for UK employers?: The most significant changes that came into effect on 6 April 2026 include: day one statutory sick pay with no waiting days and no lower earnings limit (all employees are now eligible from their first day of sickness regardless of earnings), and the establishment of the Fair Work Agency as a new single enforcement body. Separately, the qualifying period for unfair dismissal is reducing from two years to six months, but this change does not take effect until 1 January 2027. The two-year qualifying period remains in force for any dismissal with an effective date before that date.
When is the P11D deadline for 2025/26?: The P11D and P11D(b) filing deadline for the 2025/26 tax year (ending 5 April 2026) is 6 July 2026. Class 1A National Insurance contributions on reportable benefits are due to HMRC by 19 July 2026 (paper) or 22 July 2026 (electronic). HMRC issues automatic penalties for late filing, currently £100 per 50 employees per month.
What are the new SSP rules from April 2026?: From 6 April 2026, statutory sick pay is payable from day one of illness (previously there were three unpaid waiting days). There is no longer a lower earnings limit, so all employees are eligible regardless of salary. The weekly SSP rate from April 2026 is £123.25, or 80% of average weekly earnings if that is lower. Small employers may be able to reclaim some SSP costs under the Small Employer Relief scheme.

Employee Benefits Guides

UK Employment Law & Benefits Compliance Guides for Employers

SSP reforms, P11D deadlines, the Employment Rights Act 2025. What changed, what it means in practice, and what your team needs to do.

3 guides in this category

These guides are written for HR teams and payroll professionals who need to understand the practical implications of each change, not just what the legislation says.

Start here

Compliance

Employment Rights Act 2025: What Changed for UK Employers on 6 April 2026

SSP reforms, day one rights, the Fair Work Agency and more. A comprehensive guide to every change UK employers need to know about and act on now.

PerkIQApril 202610 min read

Read guide

All Compliance guides

Compliance

P11D Deadline 2026: What UK Employers Need to File by 6 July

The P11D and P11D(b) deadline for the 2025/26 tax year is 6 July 2026. Class 1A National Insurance is due 19 or 22 July. What to report, how to file, and the April 2027 payrolling change explained.

June 20267 min read

Compliance

SSP Changes April 2026: What UK Employers Need to Know

Day one sick pay, no earnings limit, the 80% rule, and what your payroll team needs to update. Plus how to close the gap SSP leaves behind.

April 20268 min read

Frequently asked questions

What did the Employment Rights Act 2025 change for UK employers?: The most significant changes that came into effect on 6 April 2026 include: day one statutory sick pay with no waiting days and no lower earnings limit (all employees are now eligible from their first day of sickness regardless of earnings), and the establishment of the Fair Work Agency as a new single enforcement body. Separately, the qualifying period for unfair dismissal is reducing from two years to six months, but this change does not take effect until 1 January 2027. The two-year qualifying period remains in force for any dismissal with an effective date before that date.
When is the P11D deadline for 2025/26?: The P11D and P11D(b) filing deadline for the 2025/26 tax year (ending 5 April 2026) is 6 July 2026. Class 1A National Insurance contributions on reportable benefits are due to HMRC by 19 July 2026 (paper) or 22 July 2026 (electronic). HMRC issues automatic penalties for late filing, currently £100 per 50 employees per month.
What are the new SSP rules from April 2026?: From 6 April 2026, statutory sick pay is payable from day one of illness (previously there were three unpaid waiting days). There is no longer a lower earnings limit, so all employees are eligible regardless of salary. The weekly SSP rate from April 2026 is £123.25, or 80% of average weekly earnings if that is lower. Small employers may be able to reclaim some SSP costs under the Small Employer Relief scheme.