At a Glance: Employment and Incentives developments, April 2026 In April 2026, our guide (link below) included:
- Employment Rights Act 2025: Key measures in force from April 2026, including: day 1 paternity and parental leave; introduction of sexual harassment as a qualifying disclosure under whistleblowing law; removal of the SSP waiting period; annual leave record-keeping obligations; increased awards for collective consultation failures; and the establishment of the Fair Work Agency.
- Ethnicity and disability pay gap reporting: Government publishes consultation response confirming mandatory ethnicity and disability pay gap reporting for employers with 250 or more employees.
- Rates and limits increase: Updated tribunal compensation limits, Vento bands for injury to feelings awards, and National Minimum Wage rates, all effective from April 2026.
- Share plans and taxation: Tax tribunal decision on employment-related securities applies Vermilion Supreme Court judgement; EMI option threshold changes and updated HMRC guidance; Autumn Budget share plan measures and tax rises in force.
- Trusts: Proposed removal of SDRT from UK tax liability Trust Registration Service requirement.
- Executive pay: Ofwat letter to water companies’ remuneration committee chairs and new format and disclosure rules for accounting statements including on executive pay.
- Global share plans: Updates for Cyprus, Guernsey and South Africa.
