Employment law changes from April 2026 (UK): SSP reform, day-one leave rights and what employers need to do now

As we move through 2026, employers are facing another significant set of employment law changes. Several reforms linked to the Employment Rights Act are expected to take effect from 6 April 2026, meaning early preparation is essential.

This blog summarises what’s changing, what’s coming later, and the practical HR policy and payroll updates employers should make before April.

Key dates (2026 first)

• 18 February 2026: Regulations are expected to be in force so newly eligible parents can give notice and access the temporary notice arrangements.

• From 6 April 2026:

  • Statutory Sick Pay (SSP) reforms are expected to apply

  • Day-one Paternity Leave and day-one Unpaid Parental Leave can be taken (for those newly eligible)

• Expected 2027: New statutory Bereavement Leave (including pregnancy loss) – final details confirmed in regulations.
  Source: https://assets.publishing.service.gov.uk/media/69613116d6532b76df7dcd89/bereavement-paternity-and-unpaid-parental-leave.pdf

1) Statutory Sick Pay changes from April 2026

One of the biggest operational changes for employers is SSP reform. The Government’s factsheet sets out that SSP is expected to:

• Become payable from day one of sickness absence (removing waiting days)

• No longer require employees to meet the Lower Earnings Limit to qualify

• For lower earners, be paid at 80% of weekly earnings, capped so it does not exceed the standard SSP rate
  Source: https://assets.publishing.service.gov.uk/media/695fb36d47867b8e14f764fb/statutory-sick-pay-factsheet.pdf

What this means in practice: more employees will qualify, SSP will start earlier, and payroll systems and absence procedures should be reviewed to manage cost, consistency and compliance.

SSP overview (current framework): https://www.gov.uk/statutory-sick-pay

2) Day-one Paternity Leave (leave eligibility) from April 2026

From 6 April 2026, Paternity Leave is expected to become a day-one right (subject to the correct notice being provided). Importantly:

• Statutory Paternity Pay is unchanged — it will still require 26 weeks’ service.
  Source: https://assets.publishing.service.gov.uk/media/69613116d6532b76df7dcd89/bereavement-paternity-and-unpaid-parental-leave.pdf

The day-one right will apply to newly eligible parents where:

• the baby’s Expected Week of Childbirth is on/after 5 April 2026, or

• the baby is born on/after 6 April 2026, or

• an adoption placement is on/after 6 April 2026.
  Source: https://assets.publishing.service.gov.uk/media/69613116d6532b76df7dcd89/bereavement-paternity-and-unpaid-parental-leave.pdf

ACAS guidance on paternity leave: https://www.acas.org.uk/paternity-rights-leave-and-pay

3) Day-one Unpaid Parental Leave from April 2026

Unpaid Parental Leave is also expected to become a day-one right from 6 April 2026, meaning employees will no longer need one year’s service. The notice requirements remain in place.
Source: https://assets.publishing.service.gov.uk/media/69613116d6532b76df7dcd89/bereavement-paternity-and-unpaid-parental-leave.pdf

Unpaid Parental Leave overview (current framework): https://www.gov.uk/parental-leave

4) Shared Parental Leave: removing a common paternity trap

The Act removes the restriction that previously prevented taking Paternity Leave and Pay after Shared Parental Leave and Pay. This is designed to increase flexibility and reduce the risk of employees losing paternity rights due to misunderstanding the rules.
Source: https://assets.publishing.service.gov.uk/media/69613116d6532b76df7dcd89/bereavement-paternity-and-unpaid-parental-leave.pdf

5) Bereavement Leave (including pregnancy loss) – expected 2027

The Act establishes a framework for a new statutory Bereavement Leave entitlement (unpaid, day one), including pregnancy loss. However, the detailed entitlement will be confirmed in regulations and is currently expected in 2027.
Source: https://assets.publishing.service.gov.uk/media/69613116d6532b76df7dcd89/bereavement-paternity-and-unpaid-parental-leave.pdf

Government consultation page: https://www.gov.uk/government/consultations/make-work-pay-leave-for-bereavement-including-pregnancy-loss

What employers should do now (before April 2026)

HR policy updates to complete before 6 April 2026

• Sickness Absence / Managing Attendance Policy (day-one SSP and wider eligibility)

• Sick Pay Policy (how contractual sick pay interacts with SSP day one)

• Paternity Leave Policy (day-one leave eligibility; pay qualifying rules unchanged)

• Unpaid Parental Leave Policy (day-one eligibility from April)

• Shared Parental Leave guidance (avoid confusion around paternity after SPL)

Process and payroll checks

• Configure payroll for no SSP waiting days and the 80% capped calculation for low earners

• Review absence reporting, fit note/self-certification practices, return-to-work meetings and trigger points

• Brief managers on the practical changes and how to handle requests consistently

Need support preparing for April 2026?

If you’d like help reviewing policies, updating payroll/absence processes, or delivering manager briefings, we can help you prepare without unnecessary disruption.

👉 Get in touch to discuss your 2026 HR readiness.

Additional reference (overview): ACAS Employment Rights Act page
https://www.acas.org.uk/em