April 2026 is a big month for employers - several legal changes are coming into force and we know there is a lot to keep on top of! You may feel prepared or you may still be in the process of taking steps – either way, this blog looks at key incoming changes this month and provides our top tips for employers to utilise and cross-reference. 

Our specialist employment team is also on hand to help where any further support is needed.

Key changes this month

Some changes are being brought in as a result of the Employment Rights Act 2025 (ERA) and others as a result of annual rate changes.  The key changes being made this month include for example (with most taking effect from 6 April 2026):

• Statutory Sick Pay changes - the three-day waiting period currently in place will be removed meaning SSP can be claimed from day one of sick leave. The Lower Earnings Limit will also be removed, widening the scope of who can claim SSP.  Businesses employing part-time, temporary or lower-paid staff should pay particular attention to this change as more individuals are expected to fall within scope;
• Statutory Paternity Leave and Unpaid Parental Leave will become day-one rights and no longer require a specific period of service to be met;  
• Updated whistleblowing protection will apply.  Sexual harassment will become a ‘qualifying disclosure’ under whistleblowing legislation, ensuring employees who report incidents of sexual harassment are legally protected in this respect;
• Employers will need to meet a new obligation to keep records of paid holiday taken.  Records must be kept for six years, even after an employee has left.  Failure to keep adequate records will be a criminal offence and financial penalties can be imposed;
• The collective redundancy protective award will also double to 180 days’ full pay for each affected employee, reinforcing the need for businesses to take care with meeting collective redundancy obligations; and
• A new enforcement body, the Fair Work Agency, will be introduced from 7 April 2026.  This body is expected to consolidate enforcement of various employment rights, including holiday pay, sick pay and the new day-one entitlements.  Importantly, the FWA will have the ability to fine employers who underpay holiday pay or Statutory Sick Pay and impose penalties;

This is not an exhaustive list though.  For further discussion of these matters and other changes coming in, see this recent Ask the Expert article featuring Laura Wharton (a partner in the employment team).

There are also other changes for employers to be aware of, including the usual annual increases to certain pay rates (e.g. increases to the National Minimum Wage including the National Living Wage etc).  You can find details of the updated rates here:  Minimum wage rates for 2026 - GOV.UK 

Tips and Steps for Employers

1. Check relevant staff (in particular managers and those in payroll) are aware of the changes and provide further training if needed – staff need to be in the know in order to manage your internal processes properly!
2. Update internal business systems to apply the new changes - for example, ensure payroll systems are ready to apply SSP from day one of sickness absence and updated with increased pay rates.  Update your record keeping processes (in particular, paid holiday records) where needed.
3. Review your employee policies (in particular, those relating to sickness absence, family leave and whistleblowing) and contractual terms.  As well as changing reference to waiting days in sickness policies, return-to-work procedures and absence trigger points may also need to be revisited to help better manage short-term sickness issues.  Employers should also ensure risk assessments and reporting systems have been reviewed and are fit for purpose.
4. Conduct internal audits and seek legal advice where appropriate
5. As the Fair Work Agency is expected to establish a more proactive approach to the enforcement of employee protections, consider auditing existing systems and correcting any identified issues now (seeking legal advice and support where needed). Taking such steps now can help reduce the risk of potential litigation and liabilities later down the line.     
6. Client/customer relationships - revisit contractual arrangements and pricing.  This will help educate clients and hopefully will assist you in managing the financial impact of the changes.
7. Look ahead and diarise – there is more to come in 2026 and 2027!

Whilst certain changes will require action to be taken now, employers should also get up to speed with other changes being brought in under the ERA in 2026 and 2027 and diarise those.  For certain changes, secondary regulations will outline more detail on employer obligations so watch out for further legal updates and publications in that respect.  Taking steps now to monitor and diarise future legal changes will help ensure that your business is ready to comply and can continue to operate smoothly.