This reform hub covers changes anticipated both in the ERA 2025 and in the Government’s wider Plan to Make Work Pay, as explained below.
ERA 2025
Described as phase one of the Plan to Make Work Pay, the ERA 2025 received Royal Assent on 18 December 2025. It sets the legal framework for reforms, but much of the practical detail – including how and when the changes will apply – is being developed through secondary legislation, codes of practice and guidance. Some of that detail has now been confirmed, but further regulations and guidance are still awaited in a number of areas.
The Government is bringing measures into force in phases and has published an implementation timeline for when key reforms are expected to take effect. The timeline focuses mainly on the changes expected in 2026, while explaining that the Government will continue to work towards the roadmap for measures expected in 2027. Timings will be subject to review as consultation and policy development continues.
The position will therefore continue to evolve as further regulations, consultation responses and guidance are published. Timings in this hub are based on the current Government timeline and commencement regulations available to date. We will continue to monitor developments and update the hub as the position becomes clearer.
The Government also published a suite of simple resources on 3 February 2026 (see here).
Other employment reforms beyond the ERA 2025
Reforms are also underway or anticipated in addition to the ERA 2025, as part of the Government’s phased plan:
- Some reforms are being delivered via existing powers, and non-legislative routes, such as changes to National Minimum Wages.
- Changes in respect of pay and tax were also announced in the Autumn Budgets (see here).
- Additional reforms are promised via the draft Equality (Race and Disability) Bill, which is still awaited.
- Longer-term reforms (such as to worker and employment status) are also promised but the Government recognises that these will take longer to undertake and implement.
Separately, the Data (Use and Access) Act 2025 (‘DUA Act’) passed on 19 June 2025, containing reforms in respect of data privacy and AI that, although not necessarily linked to the Plan to Make Work Pay, may be of interest to employers. We discuss aspects of the DUA Act relevant to employers in brief in the Data Privacy and AI page. The DUA Act, however, is not included in the Timings etc part of this reform hub.
