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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requests in a 12-month period, with a second request permitted once the first request has been fully determined or withdrawn.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requests in a 12-month period, with a second request allowed once the first request has been fully determined or withdrawn.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.

Great Britain

On 5 February 2026, in Great Britain the Government launched a Consultation Make Work Pay: Strengthening the Law on Tipping on new requirements to consult workers on tipping policies and the statutory Code of Practice on fair and transparent distribution of tips.

In Great Britain, the law on tips changed significantly in October 2024, when employers became legally required to ensure that all tips, gratuities and service charges are shared fairly and transparently, and that qualifying tips are passed on in full to workers. The aim was to make sure that money given by customers reaches the staff who earned it.

The GB Government is now going further. Under the Employment Rights Act 2025, employers in tipping industries will have a new duty to consult with workers when developing or revising their tipping policies. This is intended to strengthen worker voice, particularly in sectors where staff have traditionally had less influence over how tips are handled.

Alongside this, the Government is consulting on updates to the statutory Code of Practice on the fair and transparent distribution of tips, which supports both employers and workers in understanding and complying with the law. As part of this process, the Government is also seeking feedback on how the existing legislation and guidance have operated since coming into force.

Responses must be submitted by Wednesday 1 April 2026.

The position in Northern Ireland

The Department for the Economy in Northern Ireland has also confirmed that it intends to introduce primary legislation to ensure tips are distributed fairly to ensure that tips left for workers go to them in full. The Department’s proposals include:

  • Payments for service that are controlled or significantly influenced by the employer must be passed to workers fairly and transparently, aside from lawful deductions.
  • Record‑keeping duties, requiring employers to keep clear records of tips received and distributed. Workers will have a right to request access to these records.
  • Statutory Code of Practice setting out principles of fairness and transparency in tip distribution.

These changes would bring Northern Ireland into line with the rules already in place in Great Britain, ahead of the further proposals outlined above coming into force.

Following on the heels of the publishing of the updated dates for implementation of new employment related rights in Great Britain, on 4 February 2026 the UK government has also published two new consultations. These are in relation to:

  1. Make Work Pay: fire and rehire – changes to expenses, benefits, and shift patterns
  2. Make Work Pay: recognition code of practice and e-balloting unfair practices

Both Consultations close on 1 April 2026.

 GREAT BRITAIN FIRE & REHIRE

This Consultation is seeking views on the definition of ‘Restricted Variations’ i.e. changes that cannot be forced through by way of fire‑and‑rehire. Once in force, the GB Act will make it an automatic unfair dismissal for an employer to dismiss or replace an employee to impose changes to certain core contractual terms—referred to as restricted variations.”

The government is currently seeking employer and employee feedback on which contractual terms should be protected.

The intention is to prevent employers from forcing through detrimental changes to these terms by threatening dismissal, while still allowing businesses the flexibility to adapt where genuinely necessary.

The Consultation focuses on two areas:

i Employment expenses and benefits:

The government is considering which expenses, benefits, and payments in kind should fall within the restricted variation of “sums payable,” and whether some or all should be excluded.

The options are:

Option 1 – All expenses and benefits or payments in kind are excluded from the restricted variation of sums payable to an employee in connection with the employment.

Option 2 – All expenses and benefits or payments in kind are excluded apart from certain types of share schemes, travel expenses and accommodation.

The government is currently minded proceeding with Option 1 to preserve employer flexibility.

ii Shift patterns:

The Consultation also considers whether certain changes to working hours, rotas, or scheduling should be treated as restricted variations. The options are:

Option 1 – Shift changes from day to night working (or vice versa), and weekday to weekend working (or vice versa), will be restricted variations.

Option 2 – No types of shift pattern changes are in scope of the restricted variation of the timing or duration of a shift.

The government is minded adopting Option 1, limiting fire‑and‑rehire where changes would significantly alter employees’ working lives while maintaining operational flexibility for employers

The position in Northern Ireland (Fire & Re-Hire):

The NI Executive are also proposing to ban fire and re-hire and it is likely that this Consultation will inform the direction of the proposals here. This will be taken forward by way of primary legislation. Indeed in the ‘The Way Forward’ document published by the Executive 28 April 2025, it was acknowledged the approach here aligns to the proposals in GB. Certainly, business will welcome similar definitions being applied here so as to permit some changes.

TRADE UNION RECOGNITION, DERECOGNITION AND ELECTRONIC BALLOTING

The government’s second consultation focuses on updating the Code of Practice on access and unfair practices during trade union recognition and derecognition processes, alongside proposals to regulate unfair practices in electronic ballots.

These updates are required to reflect changes introduced by the Employment Rights Act 2025, which aims to give workers a more meaningful right to organise. Key legislative reforms include removing the 40% support threshold for union recognition ballots and enabling unions to gain earlier access to workers during the recognition process. [Note these thresholds only applied in Great Britain and did not apply in Northern Ireland.]

The revised Code of Practice will provide statutory guidance on access arrangements and conduct rules during recognition and derecognition, ensuring the process is clearer and more consistent. It will also reflect practical updates such as longer meeting times, increased meeting frequency, and the use of digital access. Importantly, these access and unfair‑practice provisions relate solely to recognition and derecognition and are separate from the wider access rights being consulted on elsewhere.

A major element of the consultation concerns the government’s plan to modernise statutory union balloting by introducing electronic and workplace voting.

Two systems are proposed:

Pure e‑balloting (fully electronic distribution and voting)

Hybrid e‑balloting (postal distribution with electronic or postal voting).

Implementation will be phased—hybrid e‑balloting will be permitted first, with pure e‑balloting for recognition and derecognition ballots introduced later once safeguards are in place. The consultation therefore seeks views on new rules defining unfair practices to prevent interference in electronic ballots, ensuring integrity and security in the voting process.

GB Code of Practice

The government intends to update the Code of Practice to reflect the changes introduced by the Employment Rights Act to the statutory recognition and derecognition process.

Key updates include bringing forward the point at which unfair‑practice prohibitions and union access rights apply—both will now begin as soon as the CAC confirms it has accepted a “relevant application” (covering recognition, derecognition and bargaining‑unit change applications).

The access negotiation timetable has also been shortened: unions will have up to five working days to request access, followed by a 15‑day negotiation period, after which the CAC will have 10 working days to determine access if no agreement is reached.

The window for raising unfair‑practice allegations after a ballot closes will increase from one to five working days.

Finally, when assessing complaints, the CAC will now only determine whether an unfair practice occurred, without considering its impact on the ballot result. These changes aim to streamline the process and provide clearer, more consistent rules for all parties.

The position in Northern Ireland (E-Balloting)

In Northern Ireland, the equivalent body to the CAC is the Industrial Court. Whilst some of the statutory recognition restrictions that apply in Great Britain do not currently apply here, the Executive has signalled its intention to modernise the system and introduce electronic balloting.

This means that several of the proposals on e‑balloting being developed in Great Britain are also expected to be taken forward in Northern Ireland through policy work. However, the actual legal power to allow e‑balloting will need to be set out in primary legislation, which the Executive will bring forward separately.

The Government in Great Britain has now clarified the implementation dates for a wide range of employment law changes due to come into force over the next two years.  These have been set out in a Policy Paper entitled “Plan to Make Work Pay and Employment Rights Act: timeline update”.

Position in Northern Ireland

Note that these changes apply to Great Britain only (with the exception of changes to Statutory Sick Pay and the establishment of the Fair Work Agency which do extend to Northern Ireland). Employment law in Northern Ireland is devolved, and the Executive has not yet published the draft Employment Rights/ Good Jobs Bill (“the Bill”). The expected date for publication of the Bill has now been moved to April 2026.

Many of the proposals in Northern Ireland mirror the developments in Great Britain and are largely focused on bringing Northern Ireland up to the current GB position, rather than going further. However, only in Northern Ireland will changes to legislation for miscarriage leave and pay and domestic abuse leave will apply. It is likely that Northern Ireland will also have different mechanism for zero hour contracts to Great Britain.

It is also worth noting that Northern Ireland never implemented the Trade Union Act 2016, meaning that Great Britain’s forthcoming repeal of most of that Act will, in some respects, bring GB back into closer alignment with the existing Northern Ireland position.

As both jurisdictions move forward with their respective reform programmes, employers operating across the UK will need to keep a close eye on the differing timelines and requirements. We will continue to keep businesses up to date as this area develops.

GB Implementation Dates

  1. Measures that took effect at Royal Assent, December 2025:
  • Repeal of the Strikes (Minimum Service Levels) Act 2023.
  1. Measures that will take effect on 18 February 2026:
  • Repeal of a large majority of the Trade Union Act 2016, simplifying requirements on trade unions, including in relation to industrial action and political funds.
  • Removal of the 10‑year ballot requirement for trade union political funds.
  • Simplification of industrial action notices and industrial action ballot notices.
  • Strengthened protections against dismissal for taking industrial action.
  • Employees newly eligible for Day 1 Paternity Leave and Unpaid Parental Leave can give notice.
  1. Measures that will take effect on 6 April 2026:
  • Collective redundancy protective award: doubling of the maximum protective award period.
  • Day 1 Paternity Leave and Unpaid Parental Leave.
  • Strengthened whistleblowing protections for workers who disclose sexual harassment.
  • Bereaved Partners’ Paternity Leave (non‑MWP measure), enabling bereaved fathers and partners to take up to 52 weeks of paternity leave if the mother or primary adopter dies within the first year.
  • Statutory Sick Pay (SSP): removal of the Lower Earnings Limit and waiting period (also applicable in Northern Ireland).
  • Voluntary action plans on gender equality and supporting employees through the menopause.
  • Menopause guidance.
  • Simplification of the trade union recognition process.
  1. Measures that will take effect on 7 April 2026:
  • Establishment of the Fair Work Agency (also will be applicable in Northern Ireland).
  1. Measures that will take effect no earlier than August 2026:
  • Introduction of electronic and workplace balloting for statutory trade union ballots.
  1. Measures that will take effect in October 2026:
  • Regulations establishing the Fair Pay Agreement Adult Social Care Negotiating Body in England.
  • Procurement two‑tier code.
  • Tightening of legislation in relation to tipping.
  • Duty to inform workers of their right to join a trade union.
  • Strengthening of trade unions’ right of access.
  • Requirement for employers to take “all reasonable steps” to prevent sexual harassment.
  • New obligation on employers not to permit harassment of employees by third parties.
  • Power to specify steps regarded as “reasonable” in determining whether an employer has taken all reasonable steps to prevent sexual harassment.
  • Measures addressing unfair practices in the trade union recognition process.
  • New rights and protections for trade union representatives.
  • Extension of protections against detriment for taking industrial action.
  1. Measures that will take effect no earlier than October 2026
  • Changes to employment tribunal time limits.
  1. Measures that will take effect in December 2026
  • Commencement of the Mandatory Seafarers’ Charter.
  1. Measures that will take effect in January 2027
  • Reduction of the unfair dismissal qualifying period to six months (for dismissals from 1 January 2027).
  • Uncapping of compensatory awards.
  • Strengthened fire and rehire protections.

COMMENTARY

Our sister Organisation MAKE UK has highlighted that the following are the changes between the original proposed dates and these updated dates:

  • Menopause guidance will be introduced in April 2026.
  • E-balloting and workplace balloting for statutory ballots will be introduced in August 2026 (instead of in April).  E-balloting and workplace balloting for recognition and derecognition ballots will follow in 2027.
  • Changes to employment tribunal time limits will take effect in October 2026.
  • Changes to the rules around fire and rehire (and fire and replace) will be introduced from January 2027 (instead of October 2026).

These revisions are in addition to the recently announced implementation date of 1 January 2027 for the UK Government’s changes to unfair dismissal rules (i.e. the reduction to six months of the qualifying period for ordinary unfair dismissal, and the removal of the statutory cap on the maximum unfair dismissal compensation).

UPDATE ON THE PUBLICATION OF THE GOOD JOBS BILL (29 January 2026)

  • On 21 January 2026, the Minister for the Economy attended the Committee for the Economy and provided an update on progress of the Good Jobs Bill.
  • The Bill was originally intended to be PUBLISHED by the END OF JANUARY 2026. With only one week remaining, the Minister confirmed that this would not happen.
  • The Minister stated that significant portions of the drafted Bill, along with detailed policy papers for the remaining elements, would instead be brought to the Executive, likely on 12 February 2026.
  • The Bill must receive Executive approval before it can be passed to the Committee.
  • The Committee expressed clear annoyance at only learning on 21 January that the planned publication date would not be met. The Chairperson commented: “That is the first time that you have said that publicly, Minister.”
  • During the exchange, the Minister described the Bill as “the most significant upgrade of our employment legislation since devolution” and noted that “losing two years of the mandate has made developing legislation challenging.”
  • She confirmed that “all of the instructions have been given to the drafters” and that “a considerable proportion of the legislation has been drafted.”
  • When asked directly whether the work on the Bill had finished, she replied: “We do not have a final draft of the Bill.”
  • Additional detail was provided by Mr Snowden, Permanent Secretary for the Department for the Economy, who stated: “The most recent estimate is that we will have it in March, possibly towards the end of the month.”
  • This means the Bill will not be introduced in January 2026. The Minister acknowledged this, saying: “Given that there is only a week left, it will not be introduced in January 2026.”
  • The Minister emphasised that the Department is continuing to push the work forward as quickly as possible, but highlighted the complexity of the legislation, particularly around trade union access and zero‑hours contracts.
  • She stated that engagement with business organisations and trade unions had been “really worthwhile”, though it had contributed to the extended timeline.
  • When asked how she could seek Executive approval without a completed Bill, the Minister explained that the Executive would receive “the bulk of the Bill as drafted and detailed policy set out on the other elements.”

Footnote:

  • It is now likely that the full Good Jobs Bill will not be available until April 2026.
  • There continues to be strong challenge from employers around the trade union access provisions.
  • We await sight of the papers expected to be presented to the Executive on 12 February 2026 to understand the direction further.
  • We will continue to keep Members updated

 

END OF YEAR DEBRIEF 2025 – ROI Newsletter Issued copy

Effective Case Management of Complex Grievances

Strengthening the trade union voice and representation has been a key objective of the Department for the Economy.

At an employer focussed event the Minister for the Economy, her Special Adviser, and Department officials heard directly from businesses about their concerns. The Minister outlined proposals in the forthcoming Good Jobs Bill relating to trade unions which include:

Key Trade Union Proposals in the Good Jobs Bill

  1. Increased Trade Union Rights to Access Workplaces
  • Unions will be able to request access to both unionised and non‑unionised workplaces.
  • Purpose: to encourage more workers to become members and make recruitment easier.
  1. New LRA Code of Practice covering trade union access rights
  • Code will be underpinned by good faith and reasonableness.
  • Access rights cannot be used to disrupt or protest.
  1. Phased Implementation of Access Trade Union Access Rights
  • Starting with larger businesses, moving towards smaller ones.
  • Department will monitor implementation.
  1. Lower Threshold for Statutory Trade Union Recognition
  • Reduced from 21 employees to 10.
  • Department modelling suggests this will only double the number of cases referred to the Industrial Court to compel recognition (around six per year).
  1. New Code of Practice on Facilitating Workplace Relationships
  • Supporting respectful engagement between employers and unions, with accompanying guidance.
  1. Information & Consultation (ICE Regulations)
  • Redefining “undertaking” to include smaller establishments and satellite offices.
  • Reducing threshold for requests from 10% to 2% of employees.
  • Lowering minimum number of employees required from 15 to 10.

Much of this approach is based on the New Zealand model, where similar rights were introduced 20 years ago. Interestingly, New Zealand is now repealing some of those laws.

The Minister’s Special Adviser Dr Lisa Wilson referred to her recent paper Trade Union Voice as a Lever For Good Jobs – Evidence, Policy, and Practice in Northern Ireland as evidence that collective voice through unions improves job quality, workplace relations, absenteeism rates, and business outcomes. This evidence was robustly challenged by the business community citing absenteeism rates in the heavily unionised public sector as compared to those in the private sector.

What Happens Next in Northern Ireland?

The Good Jobs Bill is currently with the Office for Legislative Counsel for drafting and will be presented to the Assembly early in the new year. Proposals on union voice and representation will face close scrutiny from businesses and the Committee for the Economy.

While the session was tough, the Department acknowledged the importance of listening to employer concerns and committed to ongoing consultation.

Developments in GB: Consultation on Modernising Union Balloting

On 19 November 2025, the GB Government published its consultation document Make Work Pay: Draft Code of Practice on Electronic and Workplace Balloting for Statutory Union Ballots.

The consultation runs until 11:59pm on 28 January 2026.

Currently, almost all statutory ballots must be conducted by post. The new Code proposes modernised voting methods to make participation easier, ensure transparency, and reflect the voices of working people.

What Employers Need to Know

The draft Code sets out:

  • Legal requirements for each party involved in a ballot.
  • Factors to consider when choosing a voting method.
  • Good practice guidance for electronic and workplace ballots.

Proposed Balloting Methods

  1. Pure electronic balloting – fully digital distribution, casting, and return of votes.
  2. Hybrid electronic balloting – voting materials sent by post, with votes returned either by post or electronically.
  3. Workplace balloting – in‑person voting at the workplace or agreed off‑site locations.

All ballots will continue to be overseen by an independent scrutineer. The Secretary of State must be satisfied that ballots meet required standards:

  • All entitled members can vote.
  • Votes remain secret.
  • Risks of unfairness or malpractice are minimised.

Implementation Timeline

  • Phase 1 (2026): Electronic and workplace balloting introduced for specific union ballots, overseen by a new Senior Oversight Board.
  • Phase 2 (end of 2026): Expansion of pure electronic balloting to recognition and derecognition ballots.
  • Phase 3 (2027 onwards): Ongoing review and enhancement of the regime.

Northern Ireland Context

This Code will only apply in England, Wales, and Scotland only. In Northern Ireland, employment law is devolved. However, the learnings from this Consultation may well shape the direction In Northern Ireland as the Department for the Economy will also adopt separate legislation to permit electronic balloting systems here.

Employers Federation Public Courses 2026 1

On 26 November 2025, the Government has published the Minimum wage rates for 2026 of increases to the National Minimum Wage, including the National Living Wage. These will be effective from 6 April 2026. The Government accepted in full the recommendations of the independent Low Pay Commission (LPC).

NMW rate from April 2026 Increase (£) Increase (%)
National Living Wage (21 and over) £12.71 50p 4.1
18-20 Year Old Rate £10.85 85p 8.5
16-17 Year Old Rate £8.00 45p 6.0
Apprentice Rate £8.00 45p 6.0

 

This marks yet another significant cost increase for employers, already struggling with rising wage bills. Earlier this year, employer NICs rose from 13.8% to 15%, and this has now been coupled with a sharp reduction in the earnings threshold at which NICs become payable — lowered from £9,100 per year to £5,000, a level fixed until April 2028.