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.

A number of new employment rights under the GB Employment Rights Act came into effect on 18 February 2026. These apply in Great Britain only.

Employers operating across both NI and GB should be aware of the increasing differences between the two jurisdictions.

The measures now in force in GB include:

• Repeal of most of the Trade Union Act 2016, removing many of the restrictions previously placed on Trade Unions and simplifying requirements around industrial action and political funds;
• Removal of the 10‑year ballot requirement for trade union political funds;
• Simplified industrial action notices and ballot notices, reducing administrative requirements;
• Strengthened protections against dismissal for employees taking part in industrial action;
• Employees newly eligible for ‘Day 1’ Paternity Leave and Unpaid Parental Leave can now give shortened notice of 28 days as a transitional measure.

These changes form part of a wider programme of reforms being rolled out across GB set out in the Plan to Make Work Pay and Employment Rights Act: timeline update

The position in Northern Ireland

NI has its own proposed Employment Rights Bill that is expected to be published at the end of April 2026. This NI Bill differs to the GB Employment Rights Act 2025.  Many of the NI proposals are aimed at bringing NI broadly into line with where GB currently is, rather than adopting the new additional rights now being introduced in GB.

However, in some areas, NI and GB share similar policy objectives but are choosing different methods to achieve them. For example, both jurisdictions are looking at ways to address exploitative zero‑hour contracts. NI is considering banded hours contracts, while GB is introducing a right to guaranteed hours.

Furthermore, some of the headline GB reforms will not be introduced in NI. For example, only in GB will the unfair dismissal qualifying period be reduced to 6 months, and only in GB will unfair dismissal compensation become unlimited.

It is also worth noting that some of the legislation being amended or repealed in GB never applied to NI in the first place. These include the Trade Union Act 2016 and the Strikes (Minimum Service Levels) Act 2023 which were never implemented in NI.

We will continue to highlight the similarities and differences for employers across NI/GB as the evolving landscape can be confusing. We are also liaising with our sister Organisation, MAKE UK to arrange a joint webinar exploring each proposal and considering the position in both jurisdiction.

The Economy Committee is currently considering the draft Employment Rights (Increase of Limits) Order (Northern Ireland) 2026.

This is the routine annual Order that updates statutory limits in key areas such as a week’s pay, redundancy payments and unfair dismissal awards.

While Northern Ireland has historically mirrored the increases applied in Great Britain, NI continues to use a different rounding method, meaning the NI figures are slightly higher.

Below is a summary of the updated limits proposed for Northern Ireland; the equivalent GB provisions have not yet been published.

INCREASE STATUTORY LIMITS (NORTHERN IRELAND)

■ Maximum amount of a “Week’s Pay”
Used for calculating statutory redundancy payments and the basic or additional award for unfair dismissal.

2025/26: £749
2026/27: £783
(GB 2025 was £719; 2026 yet to be published)

■ Limit on the Compensatory Award for Unfair Dismissal

2025/26: £118,455
2026/27: £123,785
(GB 2025 was £118,223; 2026 yet to be published)

■ Maximum Basic Award for Unfair Dismissals

2025/26: £22,470
2026/27: £23,490

(GB 2025 was £21,570; 2026 yet to be published)

■Limit on Guarantee Pay (per day)

2025/26: £39
2026/27: £41

(GB 2025 was £39; 2026 yet to be published but likely to be same as NI)

REMOVAL OF THE UNFAIR DISMISSAL CAP IN GB

Although this change does not apply in Northern Ireland, employers operating across the UK should note that in Great Britain, the statutory cap on unfair dismissal compensation, currently £118k or one year’s pay (whichever is lower) will be removed from 1 January 2027.

This change will significantly increase the potential exposure for GB‑based claims and is likely to reshape the types of cases brought before Employment Tribunals. We can expect to see higher‑value claims progressing in GB, particularly from higher‑paid executives or individuals with generous pension arrangements. Removing the cap opens the door for claims that previously would have been limited by statutory ceilings, meaning employers will need to be even more mindful of process, documentation and risk management.

The Data (Use and Access) Act 2025 (Commencement No 6 and Transitional and Saving Provisions) Regulations 2026 (SI 2026/82) (Regulations) were made on 29 January 2026 and bring into force specific provisions of the Data (Use and Access) Act 2025 (DUA Act) on 5 February and 19 June 2026, amending the UK GDPR and Data Protection Act 2018.

The DUA Act provides the ICO with new powers, including the ability to compel witnesses to attend interviews, request technical reports, and issue fines of up to £17.5 million or 4% of global turnover under the Privacy and Electronic Communications Regulations (PECR).

In particular employers should be aware of the following areas:

1. Data Subject Access Requests (DSARs)

• Simplified process: Employers must respond to DSARs more efficiently, with clearer timelines and clarified the scope for extensions.
• Clarity of refusal grounds: The DUA Act narrows the circumstances under which requests can be refused, requiring detailed justification.
• Electronic access emphasis: Employees should be able to access their data digitally, with secure formats encouraged.

2. International Data Transfers

• New transfer mechanisms: DUA Act introduces streamlined rules for cross‑border data transfers, replacing some of the older adequacy and safeguard models.
• Recognised legitimate interests: Employers may rely on “recognised legitimate interests” for certain transfers, provided risks are assessed and documented.
• Greater accountability: Organisations must demonstrate compliance through updated records and risk assessments when transferring employee data abroad.

3. Complaint Handling (In force from 29 June 2026)

• Mandatory procedure: From 19 June 2026, all organisations must have a complaints procedure for data protection issues.
• Transparency: Employees must be informed of how to raise complaints and the expected timelines for resolution.
• ICO oversight: The Information Commissioner’s Office will monitor compliance, and failure to implement a procedure could lead to enforcement action.

In more detail: Data Subject Access Requests (DSARs)

In relation to subject access request (DSAR) in December 2025 the ICO published updated Guidance to reflect recent DUA Act amendments that essentially codified existing practice and ICO Guidance.

How organisations handle subject access requests is the ICO’s most complained of issue, so the purpose of the Guidance is to remind organisations of their responsibilities under the law.

In particular, the DUA Act and Guidance clarifies:

• Searches in response to DSARs must be “reasonable and proportionate” – they do not required to conduct searches that would be unreasonable or disproportionate to the importance of providing access to the information.
• Employers can “stop the clock” on the one‑month response deadline if further clarification is reasonably required from the data subject. Controllers must be able to demonstrate that clarification is genuinely necessary to provide an effective response. Clarification requests cannot be made on a blanket basis – only where reasonably required.
• Extend time to respond by a further two months if the request is complex; or there are a number of requests from the same person. For example if the organisation requires any information to confirm the identity of the person the information is about or any information you request to confirm that the third party is authorised to act on behalf of the person; or
• Clarifies the meaning of “manifestly unfounded” and “manifestly excessive” requests, aligning with DUA Act. The ICO emphasizes that this is a high threshold and we recommend that any organisation wishing to rely on this should first carefully read the Guidance and examples provided.

You can view the updated Right of Access guidance: here
In more detail: Updated ICO Guidance on International Data Transfers (9 February 2026)

On 16 January 2026, the ICO updated its guidance on international data transfers.

The previous Guide to International Transfers has now been broken down into more detailed, topic‑specific guides. This includes a new, expanded guide explaining when a transfer is considered “restricted”, who is responsible for complying with the rules, and how employers can meet their obligations under the UK GDPR.

You should pass this Guide to the persons responsible for data in your workplace if you transfer employee, customer, or client data outside the UK, or if you advise others on doing so.

What has Changed?

The ICO has:

• Expanded its explanation of what is and isn’t a restricted transfer.
• Introduced a clearer three‑step test.
• Provided more practical examples.
• Added new content on who is responsible for complying with transfer rules.
• Clarified key responsibilities for organisations making international transfers.

The aim is to help organisations understand when the rules apply, how to make a restricted transfer, and who must comply.

The ICO has released two introductory videos to support the new guidance.

The first video focusses on What Is a Transfer and explains:

• What counts as a restricted transfer.
• Common questions about when the rules apply.
• Who is responsible for complying with the transfer rules.
• Practical scenarios to illustrate the principles.

Important note: In the video, step 2 of the three‑step test focuses on whether information is being transferred outside the UK. In the updated written guidance, the ICO has refined this. Step 2 now focuses on who is initiating the transfer to an organisation outside the UK. If your organisation is not initiating the transfer, then it is not a restricted transfer for you.

This is a helpful clarification for employers who rely on third‑party processors or cloud‑based systems.

The second video explains how to make restricted transfers in a compliant way. Employers must ensure that any transfer is covered by:

• Adequacy regulations, or
• Appropriate safeguards, or
• A relevant exception.

For those who require further advice on this area, on 10 March 2026 the ICO is hosting a 1 hour webinar to support the launch of the updated guidance on international transfers.

In more detail: handing data protection complaints.

On 12 February 2026, the ICO published their final complaints procedure guidance, Under the DUA Act, organisations must have a clear and accessible process for handling data protection complaints by 19 June 2026.

A complaint can come from anyone who believes their personal information has been handled in a way that infringes data protection law and so having the right procedures in place is essential.

The new guidance adopts the now familiar wording used by ICO setting out what organisations must, should and could do to comply with the changes to the law. It includes practical tips and advice for each stage of the process to help DPOs and organisations build a robust approach.

The Guidance has been published early in advance of the obligation to have an effective complaints procedure becoming law on 19 June 2026.

Flexible Working Consultation

In Great Britain on 5 February 2026 the Government launched a further Consultation on improving access to flexible working.

This Consultation aims at introducing a new process for employers to follow if they think they might need to reject a flexible working request.

In Great Britain in April 2024, changes were made to the flexible working process to:

• Make the right to request flexible working request a Day 1 right
• Allow employees to make two statutory flexible working requests in a 12-month period, with a second request permitted once the first request has been fully determined or withdrawn.
• Dispose of the requirement that employees must set out the potential impact of a flexible working request and how it could be accommodated
• Requires the employer to consult with the employee about the change
• Employers must demonstrate that they have acted reasonably in refusing any request

This further Consultation seeks views on:

• a proposed new light touch process for employers consulting with employees where a request cannot be immediately agreed
• what training, resources and support can help businesses navigate flexible working requests
• other ways to improve access to flexible working

The majority of questions consultation focus on statutory requests, but it is also open to hearing about experiences of more informal arrangements.

This Flexible Working Consultation closes 30 April 2026

 The position in Northern Ireland (Flexible Working)

 In Northern Ireland the Department of Economy plans to introduce laws via primary legislation to level up employees right to request flexible working in the main to those that were brought into force Great Britain in April 2024. At present in Northern Ireland, employees are entitled to make a request after 26 weeks’ continuous employment (that it is not a Day 1 Right) and only permitted one request each 12-month period. Employees must also state the potential effect of their flexible working request.

When introduced the proposed changes in Northern Ireland will:

• Make the right to request flexible working request will apply a Day 1 right
• Permit employees to make two statutory flexible working requests in a 12-month period, with a second request allowed once the first request has been fully determined or withdrawn.
• Dispose of the requirement that employees must set out the potential impact of a flexible working request and how it could be accommodated
• Require the employer to consult with the employee about the change
• Employers will have to demonstrate that they have acted reasonably in refusing any request

There are no current proposals in Northern Ireland to implement the further changes to flexible working that are being considered in Great Britain.

Agency Worker Consultation

On 6 February 2026, a further Consultation on modernising the Agency Work Regulatory Framework was opened.

In Great Britain the government believes that for too long employment law has failed to keep pace with fundamental changes to how, when and where individuals work. It states the Consultation seeks views on proposals to improve the framework that governs the temporary labour market and to strengthen protections for workers while at the same time minimising burdens on businesses.

The government recognises that although the Conduct Regulations were created to protect agency workers, they now place heavy administrative and operational burdens on recruitment businesses, requiring detailed contracts, extensive checks, and significant record‑keeping that can be costly and slow down a fast‑moving sector.

At the same time, the Consultation says that the current rules do not properly cover umbrella companies, leaving gaps in protection and creating an uneven playing field. The government believes this is the right moment to update and simplify the framework so that it reflects the modern labour market, focuses enforcement on real‑world harms, and allows businesses to operate without unnecessary or duplicative regulation.

This Consultation closes on 1 May 2026

The position in Northern Ireland

 Northern Ireland is consulting on proposals to bring its regulation of the temporary labour market broadly into line with the current position in Great Britain, including:

• ending pay‑between‑assignments contracts
• introducing the Key Information Document for agency workers and recruitment agencies.

The Department also intends to strengthen the role of the Employment Agency Inspectorate (EAI), which currently has limited powers to share information with other regulators.

New legislation would open information‑sharing gateways with appropriate bodies—an important step where safeguarding or risks to vulnerable people may arise. In addition, the Department plans to enhance the EAI’s enforcement powers by introducing Labour Market Enforcement Undertakings and Orders, mirroring tools already available in GB.

Most of these changes will require primary legislation, the Key Information Document could be introduced more quickly through secondary legislation.

Further information can be obtained from the Legal Team.