• Day-One Employment Rights

    The New Day-One Eligibility From 6 April 2026, employees no longer need months or years of service to access their leave entitlements. Leave Type Old Rule (Pre-April 2026) New Rule (From 6 April 2026) Paternity Leave 26 weeks continuous service Day One (No service required) Unpaid Parental Leave 1 year continuous service Day One (No

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  • Holiday Pay Record-Keeping

    The New “Six-Year Rule” Previously, while it was good practice to keep records, there was no specific statutory period for holiday data under the Working Time Regulations. That changes now. What Constitutes an “Adequate” Record? The Fair Work Agency (FWA)—the new enforcement body launching in April 2026—won’t just check if you paid the money; they

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  • Mandatory Payrolling of Benefits (PBiK)

    The Core Shift: From P11D to Real-Time The reform removes the need for end-of-year P11D forms for most benefits. Instead, the taxable value of a benefit is “payrolled”—meaning it is added to the employee’s taxable pay in each pay period. Benefit Scope: What’s In and What’s Out? While the goal is to digitize all benefits,

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