Pay and benefits
The Government has updated its gender pay gap reporting guidance to say that calculations must be based on employees’ biological sex. The guidance attempts to provide examples of how employers might obtain reliable data, but employers may find it difficult in practice.
To be eligible for statutory sick pay (SSP), an employee must have performed some work for the employer under their employment contract ...
Eligibility for SSP is extended to more employees from 6 April 2026, as the Employment Rights Act 2025 removes the three-day waiting period and the minimum earnings requirement.
From 6 April 2026, the Employment Rights Act 2025 removes the three-day waiting period and minimum earnings requirement for eligibility for SSP. This simplifies the administration of SSP during a phased return to work.
The statutory maternity pay rate increased on 5 April 2026. The example in this FAQ has been updated with the new rate.
A new national living wage rate applies from 1 April 2026, not to be confused with the “real living wage”, which organisations can voluntarily commit to paying.
A new rate of the national living wage applies from 1 April 2026.
The national minimum wage rates increased on 1 April 2026. Employers should be aware that the apprentice rate applies only during the first year of the apprenticeship, or if the apprentice is under 19.
The accommodation offset for national minimum wage calculations increased on 1 April 2026. Employers that provide accommodation for employees should check that pay still meets the minimum wage requirements.
Updated to reflect that the Employment Rights Act 2025 removes the qualifying service requirement for statutory paternity leave, but not for statutory paternity pay.
Frequently asked questions and answers on pay and benefits.