From April 2026, the new Unified Monthly Employer Reporting regime applies. Reports for January to March 2026 must be submitted separately between 1 April and 30 June 2026.
From 7 April 2026, enhanced health and safety rules apply to work carried out remotely. Employers must provide annual written information to every remote worker. A breach of this duty previously carried no specific penalty but is now punishable by imprisonment or a fine.
From 7 April 2026, employees working remotely in “work environments that do not fall within the employer’s legal control” benefit from enhanced health and safety protections.
Key provisions of the Employment Rights Act began taking effect in April 2026, with further changes, such as trade union access rights and the obligation to inform workers about union membership, coming into force in October 2026.
Unions seeking recognition must meet certain membership thresholds, and employers outside schools and adult social care are not required to comply with multi-employer collective agreements reached on a sectoral, regional or national basis, making such involvement voluntary.