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 completed its final stages in Parliament on 16 December 2025 and received Royal Assent on 18 December 2025.
Apart from some early trade union measures which came into force automatically under the ERA 2025, the majority of measures gradually being brought into force by commencement regulations. The way in which the ERA 2025 was drafted is that it simply provides the framework, with much of the detail to be fleshed out by secondary legislation, codes of practice and guidance which will be informed following consultation.
Changes under the ERA 2025 are set to take effect in phases. The Government published an early version of a roadmap to implementation back in July 2025 (including a planned programme of consultations), which has now been superseded by an updated timeline setting out when measures will take effect. This timeline states that it focuses on the changes being introduced in 2026 and that the Government will continue to work towards the timetable set out in the roadmap for measures being introduced throughout 2027. It also notes that the timings will continue to be kept under review as the Government consults and develops the details of policies. As time is moving on, we have started to see regulations being made to clarify reforms and bring sections into force, in particular for the April 2026 reforms and for regulation making powers for later reforms.
Therefore, details of reforms and their implementation timings will become clearer (and more certain) as regulations and further guidance are published. Timings in this hub are based on the new timeline but we will continue to monitor developments and update the hub for changes given the evolving position.
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.
