NI Gender Critical Belief Article

It is hard to keep up with the pace of change taking place in Great Britain as there is a steady stream of consultations, calls for evidence, consultation outcomes and implementation updates being published across a range of employment law topics.

To help employers navigate these developments, the UK Government has created a central landing Make Work Pay webpage which brings together the various consultations, calls for evidence and supporting documents.

At the time of writing, there are six live consultations namely:

1. Make Work Pay: workplace monitoring technologies (opened on 8 July)
2. Make Work Pay: holiday pay compliance and enforcement (opened on 30 June 2026 )
3. Time off for public duties (opened on 12 June 2026)
4. Make Work Pay: employment rights for unpaid carers and parents of seriously ill children (opened on 12 June 2026)
5. Make Work Pay: ending one-sided flexibility – reforms of zero hours and similar contracts (opened on 2 June 2026)
6. Make Work Pay: misuse of non-disclosure agreements (NDAs) (opened on 14 May 2026)

A further number of consultations have now closed or have had consultation outcomes published, demonstrating the scale and pace of the Government’s employment law reform agenda in Great Britain.

The closed consultations in Great Britain include:

1. Threshold for triggering collective redundancy obligations
2. Improving access to flexible working
3. Modernising the Agency Work Regulatory Framework
4. Fire and rehire – changes to expenses, benefits and shift patterns
5. Leave for bereavement including pregnancy loss
6. Duty to inform workers of right to join a union
7. Enhanced dismissal protections for pregnant women and new mothers
8. Fair pay agreement process in adult social care
9. Setting up the School Support Staff Negotiating Body (SSSNB)

Consultation outcomes published:

1. Draft code of practice on trade union right of access
2. Public Procurement reforms
3. Ethnicity and disability pay gap reporting
4. Late payments
5. Protection from detriments for taking industrial action
6. Strengthening the law on tipping
7. Recognition code of practice and e-balloting unfair practices
8. Draft code on electronic and workplace balloting
9. Trade union right of access
10. Strengthening Statutory Sick Pay
11. Collective redundancy and fire and rehire
12. Zero-hours measures and agency workers
13. Modern framework for industrial relations
14. Tackling non-compliance in the umbrella company market

Of particular interest to employers in Northern Ireland will be the proposals regarding

Make Work Pay: draft code of practice on trade union right of access

While the approach being taken in Great Britain differs significantly from the proposals currently under consideration in Northern Ireland, developments across the water may nevertheless be of interest to employers monitoring the broader direction of travel in employment relations policy.

Northern Ireland Position

Members will be aware that the issue of trade union access is currently one of the factors affecting progress of the Employment Rights Bill (Northern Ireland).

The Bill is presently sitting with the Executive Office. As part of the process, the Executive Office must approve the legislation before it can be introduced to the Northern Ireland Assembly. At this stage, the Deputy First Minister, Emma Little-Pengelly, has not provided that approval, citing concerns regarding the proposed trade union access provisions and the representations made by employers.

Employers Federation Northern Ireland has engaged with other employers organisation on trade union access. We have signed joint open correspondence expressing concerns to the Minister regarding the proposed approach. (See our previous articles)

The current Assembly mandate runs until May 2027. While the Department of Economy has stated there is still time available for the Bill to complete the various stages, the legislative timetable is becoming increasingly challenging.

Should the Bill fail to complete its passage before the current mandate ends, its future direction may depend heavily on the priorities of the next Minister for the Economy and the composition of the incoming Executive.

With the Assembly now in summer recess, it is unlikely that the Bill will make any progress before September 2026.

We will be discussing these developments further at our Annual Conference and, as always, will continue to keep members updated on both the Great Britain reforms and the Northern Ireland Employment Rights Bill as matters progress.

On 7 May 2026 the Supreme Court handed down the Judgment in Re Dillon. The case was not about employment, but it is relevant to Northern Ireland because it explains how Article 2(1) of the Windsor Framework (the “no diminution of rights” commitment) might be used in court.

Background The legal challenge concerned parts of the UK’s Legacy Act (about Troubles-related legacy issues). The question for the Supreme Court was whether any part of that Act should be set aside / disapplied because it conflicted with Article 2(1) of the Windsor Framework.

What Article 2(1) says Article 2(1) requires the UK to ensure there is “no diminution of rights, safeguards or equality of opportunity” in Northern Ireland, as set out in the “Rights, Safeguards and Equality of Opportunity” (RSEO) chapter of the Belfast/Good Friday Agreement, as a result of Brexit. It also highlights protection against discrimination, referring to six EU Directives.

The six EU Directives referred to Annex 1  in RSEO are:

1. Council Directive 2004/113/EC (13 December 2004) – equal treatment between men and women in access to and supply of goods and services.
2. Directive 2006/54/EC (5 July 2006) – equal opportunities and equal treatment between men and women in employment and occupation.
3. Council Directive 2000/43/EC (29 June 2000) – equal treatment irrespective of racial or ethnic origin.
4. Council Directive 2000/78/EC (27 November 2000) – a general framework for equal treatment in employment and occupation (covering religion or belief, disability, age and sexual orientation).
5. Directive 2010/41/EU (7 July 2010) – equal treatment between men and women engaged in self‑employment (replacing Council Directive 86/613/EEC).
6. Council Directive 79/7/EEC (19 December 1978) – progressive implementation of equal treatment between men and women in matters of social security.

What the Supreme Court decided (key points)

• This was the first appeal of its kind: the first time the Supreme Court considered an argument to disapply primary legislation using Article 2(1).
• “Direct effect” depends on clarity: the Court said Article 2(1) can only be relied on directly if it creates a clear and precise obligation that does not depend on further action by the UK or the EU.
• In this case the wording relied on was too general: the Court held in this particular case that the precise wording being relied on was too broad (as it had references to civil rights, mutual respect, religious liberties, acknowledging victims’ suffering; and a “right to remember”) to be sufficiently clear and precise and apt to have direct effect.
• However, Article 2(1) could still matter in other cases: the Court said this does not mean Article 2(1) can never have direct effect. In particular, because Article 2(1) refers to these six EU anti‑discrimination Directives (RSEO), it may have more force when read together with one of those more specific measures (even though they were not relevant on the facts of this case).
• The Victims’ Directive point did not succeed on these facts: the Court concluded the immunity provisions were not in breach of Article 2(1). It treated the Victims’ Directive provisions relied on (review of a decision to prosecute and compensation) as aimed at the handling of individual prosecutions, not wider policy questions such as a national immunity scheme.

What this could mean for HR and discrimination claims

Most HR issues will continue to be decided under Northern Ireland’s existing equality framework. However, this Judgment is a reminder of how some may bring a case alleging that the domestic laws should be interpreted in a way compatible with the RSEO Directives, or the domestic law should be disapplied and provisions of EU Directives should have direct effect.

The  tribunal/court could be asked to:

1. Interpret first: argue that a rule should be read in a way that stays compatible with “no diminution” and the discrimination protections tied to Article 2(1).
2. Disapply only as a last resort: if a direct conflict is alleged and it cannot be resolved by interpretation, a claimant may ask the tribunal/court to set aside the incompatible provision. This is exceptional and likely will only be argued in narrow, fact‑specific situations.

What happens next?

We understand that the Equality Commission for Northern Ireland is closely considering this judgment and what it could mean for how the For Women Scotland Supreme Court decision is applied in Northern Ireland. That earlier decision found that “sex” means biological sex under the Great Britain Equality Act 2010. We will continue to keep members updated as any further guidance or developments emerge.

You may have seen media coverage earlier this week highlighting growing business concerns about the proposed Northern Ireland Employment Rights Bill.

In response to these concerns, we joined over 20 business organisations in writing collectively to the Minister for the Economy. This letter followed earlier correspondence from CBI Northern Ireland, FSB Northern Ireland, the Institute of Directors, Northern Ireland Chamber of Commerce and Industry, and Manufacturing NI. Since then, wider engagement across the business community has shown that concerns are increasing, with clear consensus now developing across sectors and industries.

We have attached a full copy of the letter that was sent to the Minister.

The proposed changes are significant for employers. At a time when businesses are already under pressure from rising energy costs and ongoing economic uncertainty, it is vital that any reforms to employment law are carefully considered, proportionate, and not rushed through within the limited remaining time of the current Assembly mandate.

We will continue to engage with policymakers and work alongside other business organisations to ensure the practical realities for employers are fully understood. We will keep members informed of any developments as this progresses.

If you have any views or concerns you would like to share, please do not hesitate to contact us.

10.04.26 Letter to the Minister for the Economy on behalf of business groups

PR Business Groups Concerns Employment Legislation Embargoed 130426

As members will be aware, every April, Government confirms the annual increase of statutory payments to take into account factors such as inflation, cost of livings on economies conditions.

However, this year, in addition to those usual increases, there are two further significant changes coming into effect in Northern Ireland from 6 April 2026 namely to:

• Statutory Sick Pay
• Statutory Parental Bereavement Leave and Pay

We have summarised the main changes coming into effect below and identified those that will apply across the UK.

Other employment law changes are coming into effect in Great Britain only under their Employment Rights Act 2025, unless we have stated otherwise, these will not apply to Northern Ireland. In Northern Ireland we are currently awaiting the publication of the Good Jobs Bill and will keep Members updated.

SUMMARY OF CHANGES IN APRIL 2026:

1. Effective from Monday 6 April 2026 Increase in Limits to the maximum weekly rate of pay used for example to calculate redundancy pay and unfair dismissal awards

• Maximum Weekly Pay

Northern Ireland will increase from £749 to £783

Great Britain will increase from £719 to £751.

• Maximum compensatory award

Northern Ireland will increase from £118,455 to £123,785

Great Britain will increase from £118,223 to £123,543*

*The cap will be completely abolished from 1 January 2027 in Great Britain only (See our previous article here)

2. Effective from 6 April 2026 uprating of benefits such as:

• Statutory Sick Pay

Increases from £118.75 to £123.25

• Statutory Maternity Pay and other family friendly pay

Increases from £187.18 to £194.32

3. Effective from 1 April 2026 increase to the:

National Minimum Wage

• For 18 – 20 year, an increase from £10.00 to £10.85.
• For 16 – 17 year and apprentices, increases from £7.55 to £8.00

National Living Wage:

• For 21 year and upwards, increases from £12.21 to £12.71.

(See our article here)

STATUTORY SICK PAY

4. Changes to SSP to include the removal of the 3-day waiting period, removal of the lower earnings limit and  making it a Day 1 right for all.

This change is expected to come into force from 6 April 2026 but we are still awaiting sight of the separate Commencement Orders required to bring it into effect in both Northern Ireland and Great Britain. We previously informed you of the changes and impact on internal policies (See our article here) and will continue to keep you informed.

All of the changes (1- 4) above will apply across Great Britain and Northern Ireland – the only difference being that the maximum weekly rate of pay and maximum compensatory in Northern Ireland have historically been slightly higher than the rates in Great Britain.

STATUTORY PARENTAL BEREAVEMENT RIGHTS

5. Effective Monday 6 April 2026 significant changes to Statutory Parental Bereavement Leave and Pay extending statutory protections for employees who experience the loss of a child and introducing a new entitlement relating to miscarriage.

We previously circulated to members an updated Template Policy compliant with those changes that can be accessed in our Member area here

This change to Statutory Parental Bereavement Leave and Pay only applies to employees in Northern Ireland.

We have explained this right further below

EXTENSION OF PARENTAL BEREAVEMENT RIGHTS

Statutory Parental Bereavement Leave and Pay currently applies where an employee suffers the loss of a child under the age of 18, including stillbirth from 24 weeks of pregnancy.

From 6 April 2026, this right will be expanded to include miscarriage, covering both spontaneous pregnancy loss and specified medical interventions.

New Miscarriage Entitlement

Employees who experience a miscarriage — or who have a qualifying relationship to a woman who has experienced a miscarriage — will now be eligible for Parental Bereavement Leave and Pay, subject to the statutory criteria.

This entitlement will apply where the miscarriage is discovered on or after 6 April 2026.

Evidence Requirements

As with existing Statutory Parental Bereavement Leave and Pay arrangements, no medical evidence will be required.

To qualify for Statutory Parental Bereavement Pay, the employee must provide a Written Self‑Declaration confirming that they meet the eligibility requirements. This declaration must include:

• the employee’s name; and
• the date on which the miscarriage occurred or was discovered.

Day‑One Right to Statutory Pay

From 6 April 2026, Statutory Parental Bereavement Pay will become a day‑one right.

This means there will be no minimum service requirement and no minimum earnings threshold.

Employees may rely on either their actual earnings or their expected earnings, based on reasonable assumptions.

Key Points for Employers

Where entitlement arose before 6 April 2026, the existing rules will continue to apply. Therefore, miscarriage entitlement is not retrospective and will not apply where the miscarriage occurred or was discovered before 6 April 2026.

All existing rights under Parental Bereavement Leave and Pay will apply in full to miscarriage cases where eligibility arises on or after 6 April 2026.

Further Guidance

The Labour Relations Agency has published a webinar which is to help HR professionals, managers, understand how these new rights apply in practice. The LRA has said they will update their guidance on Parental Bereavement Leave and Pay to reflect these changes.

We will continue to keep Members Up to Date.

There follow a number of suggestions to assist in the preparation of the Witness

Statement you may make for the WRC proceedings.

The contents and length of any statement depend wholly on the topics and facts which have to be addressed, including specific allegations which the Complainant may have made.

The comments in these notes are intended to assist, but you must remember at all times that the statement is your statement and cannot be written for you.

 Some general points

• There is no formal or legally set form for the statement. It is not an affidavit (which is sworn before a Commissioner for Oaths) and to that extent it is less formal.
• However, you are liable to be cross-examined (under oath or affirmation) on the contents of the statement and also on matters of which you have knowledge and are relevant but which have been omitted from the statement, and the reasons for their omission.
• You should be able to justify all the contents of your statement, and it may be necessary for you to make enquiries or refer to documents before committing yourself to writing.
• You are free to seek advice or guidance from Human Resources although H.R. cannot write the statement for you,.
• The statement should be in numbered paragraphs and references to any documents (where possible) should refer to its location in the Bundle e.g. by reference to page numbers.
• The statement can be prepared in draft in the first instance.

Skeleton of a suggested approach

1 . Introduce yourself:-

• State your first name and surname.
• Your present job tile and your job title at the time of the incident/event described in the statement.
• State your length of employment with the Company and the length of your job tenures referred to above.

• Describe briefly the general duties in relation to your job at the time of the incident/event, in so far as they relate to the subject matter of the statement.
• Explain your working relationship to the Claimant or any of his/her witnesses who have made statements, e.g., “l am supervisor/manager of .
• During the course of the statement if you refer to another Company Officer, give his/her first name and surname, together with the job title of that individual at the time of the incidents described in your statement.
• Refer to any relevant Company policies and procedures in relation to the particular case (e.g. the redundancy policy/grievance policy/disciplinary policy) if you are relying on them, and ensure that you are fully conversant with any such policies (it may be that you would not need to refer to the policies until some way into your statement).
• Set out your history of events/evidence. Normally, the simplest way to do this is chronologically. Every case is different, the subject matter of cases differs greatly, and it is simply not possible to rely safely on any checklist which purports to be comprehensive. The following points are only very general indicators and must not be regarded as exhaustive. Subject to that, the chronological approach may include:-
  • The date on which you first acquired knowledge of the matter which is
  • the subject of the case, and the nature of the knowledge you received together with its source.
  • The action taken by you on receipt of that knowledge, including details of the parties involved or the persons with whom you consulted.
  • A review of the knowledge which you have at that stage of the matters which are relevant to the incidents under consideration

2. The nature of the Company procedure adopted (if any) to deal with the situation.

• A concise history of any meetings which subsequently took place, including dates and personnel who attended. This should also include the content of those meetings, although it may be sufficient to refer to the minutes of such meetings, expanding only on salient points which require further comment/explanation.
• If you were involved in any decision-making process (such as a disciplinary) explain that process briefly if you have not already done so and, again, briefly, how you reached the decision. It is not advisable to give a list of the points which you considered important when reaching your decision, unless you list each and every point, which can be difficult.
• The reason for this is that if, when giving evidence at the Tribunal, you refer to some consideration that influenced your decision and that was not included in your statement, it will leave you exposed to criticism an is suggesting that you are adding items as you go along… .i.e. an attack on your credibility.
• It is often better to keep this section brief and more general, used words such as “having considered what was put to the meeting I decided that..
• If you were involved in any action after, for example, a disciplinary finding, give a similar chronological history of all such events.
• Having read carefully through the Complainant’s Complaint Form and/or Submission, deal carefully and, in particular, with any points contained in the Complainant’s Complaint Form and/or Submission with which you disagree. This departs from the chronological approach but it is considered more appropriate to highlight areas of disagreement (by reference to the paragraph number/precise part of the Complainant’s Complaint Form and/or Submission which you are disagreeing with) having given the fullness of your own version of the events.
• You should then review the Company’s Documents and if available the Written Submission and to ensure that you have covered all necessary matters which you can give direct evidence on.

3. The language of the statement

• As has earlier been stressed, the statement is yours and, therefore, the language used should be your language. The statement should not be presented in a form which attempts to make it look more formal.
• If technical words or ideas are referred to it is helpful always to include a brief, simple explanation in lay terms.
• As the written word differs from the spoken word, it is also advisable to avoid extravagance of language which might find its way into informal conversation. The use of too many adjectives can detract from the statement and where such emphasis is necessary, an opportunity is provided for such expansion when you are giving evidence.

Before you sign off and date your statement re-read it, any other statements that have been provided to you to ensure that all necessary matters are covered.

Finally, retain a copy of your statement safely and refer to it fully prior to any

consultations or prior to giving evidence.

CASE ADJ 0004578

BETWEEN:

JOE BLOGGS                               COMPLAINANT

AND

BLOCK (UK) LIMITED                           RESPONDENT

WITNESS STATEMENT OF JOHN SMITH

1. My name is John Smith and I am the Human Resource Manager for Block (UK) Limited. At the time of these events in 2004, I was Human Resource Adviser for the Department of Composites. I have been employed for the Company for over ten years and held the position of Human Resource Advisor until 2003.
2. My main responsibilities and duties include:-

• Providing support and guidance on personnel related issues to managers, supervisors and employees.
• Developing and reviewing administration policies and procedures.
• Supervising the personnel officer and personnel administration team.

3. In [XXXX], the Complainant was based in the Department for which I was responsible.
4. However, I did not know the Complainant personally nor did I have any direct dealings with him until his grievance was raised. I was the individual who then investigated the grievance and held the first stage grievance meeting.
5. In and around [x] I was asked by [insert] to conduct a grievance hearing from receipt of the Complainant’s grievance. I was provided with [x,y,z] to review prior to the hearing Etc.

This is my statement consisting of pages which is true to the best of my knowledge and belief.

Signed John Smith,

Dated:

The GB Government has introduced new Code of practice on industrial action ballots and notice to employers reflecting legal changes that took effect on 18 February 2026 under the Employment Rights Act 2025.

Key changes include:

• Simpler ballot notices – unions will have to provide less detailed information when notifying employers of a ballot.
• Shorter notice for industrial action – reduced from 14 days to 10 days (Northern Ireland remains at 7 days).
• Longer ballot validity – ballots opened on or after 18 February 2026 will be valid for 12 months, with no option to extend.
• Removal of the 40% support threshold for “important public services” – industrial action no longer needs this higher level of support (this threshold never applied in NI).
• No legal requirement to supervise picketing – unions will no longer be required to appoint a picket supervisor.
• Stronger protection from dismissal – employees taking part in lawful, official industrial action will be protected for the full duration of the action, not just for 12 weeks.

Consultation published on detriment for taking lawful industrial action

Following the Supreme Court’s decision in Secretary of State for Business and Trade v Mercer (2024), the GB Government has launched a consultation on protecting workers from detriment short of dismissal for taking part in lawful industrial action. The Court found that current law does not protect workers from sanctions such as warnings, disciplinary action or other penalties, and that this breaches Article 11 ECHR.

The Consultation proposes:

• Prohibiting all forms of detriment for taking part in lawful industrial action (the Government’s preferred option).
• Confirming that proportionate pay deductions during strikes will still be allowed.
• Considering whether to create a list of prohibited detriments, though little detail is provided.
• Allowing tribunals to apply ACAS Code uplifts to compensation in these cases.

Consultation closes on 23 April 2026, with regulations expected to take effect in October 2026.

The position in Northern Ireland

Industrial action laws in Northern Ireland will also be updated in several areas, but the approach remains more cautious than in Great Britain. The Department plans to keep the 7‑day notice period for industrial action, and will also look at ways to simplify the balloting process for unions and employers. It also intends to allow e‑balloting as an alternative to postal ballots.

The NI Code of Practice on Picketing states where picketing that is officially organised by a trade union should always have someone in charge ideally a union official. At present there is no proposal to change this requirement.

For employees taking part in industrial action, similar to GB the Department proposes to remove the current 12‑week limit on protection from dismissal for those involved in official industrial action. This means protection would last for the full duration of lawful action. The position on unofficial industrial action will remain unchanged—employees dismissed while taking part in unofficial action will normally not be able to claim unfair dismissal. There are no current proposals to amend the law to remove the lacuna identified by Mercer.

The 40% support threshold for “important public services” was never in place in Northern Ireland.

On 4 March 2026, in Great Britain, Government launched landmark gender pay gap and menopause action plans and published Creating an action plan: guidance for employers

Action Plans setting out new requirements for employers in England, Scotland and Wales to publish Gender Pay Gap and Menopause Action Plans.

These changes form part of the Employment Rights Act 2025 and will begin on a voluntary basis in April 2026, becoming mandatory in Spring 2027.

Although these requirements do not apply in Northern Ireland, they signal the direction of travel for workplace equality legislation and could influence future NI policy.

What is Changing in GB?

From April 2026, large employers (those with 250+ employees) in England, Scotland and Wales will be encouraged to publish an Action Plan alongside their Gender Pay Gap data. These plans must set out:

• How the organisation is reducing its gender pay gap
• How it is supporting employees experiencing menopause

The Government has published guidance and a list of recommended, evidence-informed actions employers can choose from. These include steps relating to recruitment, promotion, workplace culture, transparency and health‑related support.

Mandatory reporting is expected from Spring 2027, with plans published on the Government’s gender pay gap reporting platform. Employers who do not submit a plan may be publicly listed.

What will Action Plans look like?

Action plans will need to be practical and measurable. Employers must select at least two actions from a Government‑approved list, covering areas such as:

• Improving recruitment and promotion practices
• Increasing diversity in senior roles
• Supporting women with health conditions, including menopause
• Improving transparency around pay and progression

The menopause section includes actions such as manager training, workplace adjustments, access to occupational health and reviewing policies to ensure they reflect menopause‑related needs.

Further guidance will be issued in April 2026 on how to analyse data, choose actions, publish plans and monitor progress.

The position in Northern Ireland

Northern Ireland is not included in these new GB requirements. There is currently:

• No Gender Pay Gap Reporting duty in NI
• No requirement to publish Menopause Action Plans

However, Gender Pay Gap Reporting is expected to form part of the Good Jobs / Employment Rights Bill, likely no earlier than April 2027.

Although most of the GB Employment Rights Act 2025 will not apply in Northern Ireland, SSP is a devolved matter, and the Department for Communities has confirmed that Northern Ireland will follow the same SSP reforms as Great Britain.

In light of this the SSP changes coming into effect on 6 April 2026 will apply to Northern Ireland.

How do the SSP rules currently operate in Northern Ireland?

SSP is currently paid from the 4th day of sickness absence at a flat weekly rate (£118.75 per week from 6 April 2025, reviewed annually).

To qualify, employees need to be earning more than the Lower Earnings Limit, which is currently £125 a week (reviewed annually).

What is changing from 6 April 2026?

The key changes are:

1. SSP will be paid from the first full day of sickness, instead of from day 4. The current 3‑day waiting period will be removed;
2. The Lower Earnings Limit will be abolished, meaning employees will qualify for SSP regardless of how much they earn;
3. The SSP weekly rate will increase as part of the annual uprating cycle, rising from £118.75 to £123.25 per week from 6 April 2026.

These changes apply in Northern Ireland on the same timeline as Great Britain and represent the most significant reform to SSP in years.

The changes are explained in more detail in the Government Factsheet: Statutory Sick Pay (SSP)

What your Organisation needs to do

Removing the waiting days and the earnings threshold will mean more employees will qualify for SSP. It may also increase your levels of short‑term absence and the associated costs for your Organisation.

You should take steps now to prepare for the changes coming in April 2026 as follows:

1. Update your payroll systems so SSP is paid from day 1 and at the new SSP rate;
2. Review sickness absence policies to ensure they reflect day a SSP entitlement;
3. Check attendance management procedures so managers follow them consistently, particularly for repeated short‑term absences;
4. Brief and train managers on the new rules and re-inforce the importance of return‑to‑work interviews and of pro-active and consistent absence management;
5. Assess the impact on part‑time and lower‑earning staff, who may now qualify for SSP for the first time;
6. Audit the potential financial impact of the changes on your Organisation, including any knock‑on effects for enhanced sick pay schemes.

These SSP reforms sit alongside wider employment law changes expected under the forthcoming Good Jobs / Employment Rights Bill in Northern Ireland. However, SSP is one of the few measures being implemented ahead of the wider Bill.

Commentary

If your Organisation already provides contractual sick pay from day 1, the impact of these changes may be limited. However, if you currently pay SSP only, you will need to consider how these changes affect your policies, processes and day‑to‑day management of sickness absence. In particular, clear procedures and effective and consistent management of short term absence will be increasingly important.

In Great Britain, on 26 February 2026 the Government opened a further

Consultation on the threshold for triggering collective redundancy obligations.

This considers setting a new organisation‑wide threshold for triggering collective redundancy obligations should be set. The consultation runs from 26 February 2026 to 21 May 2026 and applies only to England, Scotland and Wales.

Employment law is devolved and Northern Ireland is not included in these proposals. However, the consultation does consider if the rules could apply to Northern Ireland where the same employer operates across both jurisdictions. This makes the proposals relevant for NI employers with GB operations or shared workforce structures.

Importantly “organisation‑wide” refers only to employees employed by the same legal entity, not everyone employed across a wider corporate group. This means the threshold is triggered per company, not per group. So, if Group Limited owns several separate companies, the numbers are not added together. For example, if Group A Ltd proposes 19 redundancies and Group B Ltd proposes 10, these figures would not be combined because the employees work for different legal entities. Only redundancies within the same employing company count toward the organisation‑wide threshold.

Proposals

Collective redundancy rules in Great Britain currently require employers to start consultation when they plan to make 20 or more redundancies at a single establishment within 90 days. The meaning of “establishment” has been shaped by case law, including the Woolworths decision, where many employees did not fall into collective consultation because their redundancies were spread across smaller sites, each below the 20‑employee threshold. This has been heavily criticised by some.

The GB Employment Rights Act 2025 will change this by introducing a new requirement to consult when redundancies reach a threshold across the whole organisation, not just at a single site. The consultation now seeks views on how that organisation‑wide threshold should be set.

The Consultation sets out four possible methods for setting the new threshold:

1. Method 1: Single Fixed Number (Government’s Preferred Option)

A fixed threshold somewhere between 250 and 1,000 proposed redundancies across the organisation. This is the simplest and most predictable approach.

2. Method 2: Percentage‑Based Threshold

Collective consultation would be triggered when an employer proposes to make a certain percentage of its total workforce redundant.

3. Method 3: Fixed Threshold Based on Employer Size

A sliding scale depending on total headcount, for example:

• 50 redundancies for employers with 0–2,499 employees
• 500 redundancies for employers with 2,500–9,999 employees
• 750 redundancies for employers with 10,000+ employees

4. Method 4: Combined Percentage and Fixed Threshold

A mixed model where smaller employers use a percentage trigger and larger employers use a fixed number.

The Government is leaning towards Method 1 but is seeking views on all options.

The consultation also includes an Analytical Annex, which estimates that up to 39,000 employers and 18.2 million employees could fall within scope depending on where the threshold is set.

Position in Northern Ireland

Northern Ireland is not included in these proposals, and the current Northern Ireland Good Jobs Bill does not contain similar plans. NI already differs from GB in some areas of redundancy law. For example, NI retained the 90‑day consultation period for 100+ redundancies, whereas GB reduced it to 45 days.

However, the GB consultation raises two important questions (see full details below) for NI employers:

• Could the new GB rules apply to NI employees if their employment has a “sufficiently strong connection” with Great Britain?
• Should employees outside England, Scotland and Wales be excluded when calculating total employee numbers for the new threshold?

This matters for employers who operate across both jurisdictions, have NI employees working remotely for GB operations, or have NI employees who regularly travel to GB for work. Determining whether an employee has a “strong connection” is fact‑specific and may be difficult in practice. This creates practical challenges for organisations that operate across both jurisdictions, particularly when monitoring headcount and assessing whether the new GB thresholds are triggered.

Question 15 seeks views:

The changes to the Collective Redundancy consultation threshold will generally apply only to employees who are working in Great Britain and not to those working

in Northern Ireland (unless their employment has a sufficiently strong connection with Great Britain).

Do you foresee any potential challenges for a business operating across both Great Britain and Northern Ireland when monitoring headcount and redundancies? Please explain your

answer.

[ ] Yes

[ ] No

[ ] Don’t know

[ ] Other

[FREE TEXT BOX] Please explain your answer below.

Question 21 seeks views:

Should employees outside of England, Scotland and Wales (where these regulations would apply) be excluded when working out the total employee numbers an employer has?

[ ] Yes

[ ] No

[ ] Don’t know

[ ] Other

We encourage any employer to provide us information, and we will feed those views into the Consultation response.