From October 2026, companies will have to comply with new rules on trade unions introduced as part of the Employment Rights Act.
Companies need to be attentive to the rule changes. Employers will have a duty to tell workers of their right to join a trade union and will need to give them a written statement setting out this right. This applies even if the workplace is already unionised.
These changes could also mean a review of current Human Resource materials for employees both new and existing.
Employers also need to be careful that language in documentation or from managers could be seen as discouraging or discriminating against union membership.
Zero-hour contracts
The government had previously issued its consultation on the future of zero-hours contracts. Its main proposals include giving employees the right to guaranteed hours, where the number of hours offered reflects the hours worked by a qualifying worker during a reference period.
There needed to be reasonable notice of shifts and changes to these, along with payment for shifts cancelled, curtailed or moved at short notice.
Although these measures have not yet taken effect and the government awaits one last consultation, the proposals indicate policy.
The tax rules on Benefits in Kind (BIKs) are changing. From 6 April 2027, Phase 1 of HMRC’s ‘Mandatory payrolling of Benefits in Kind and expenses’ comes into force. Phase 1 will apply only company cars, car fuel, vans, van fuel and medical benefits.
Energy regulator Ofgem has announced a 4% increase in the energy price cap for the period covering 1 October to 31 December 2026. This increase reflects higher wholesale gas prices due to the ongoing conflict in the Middle East, with volatile global gas markets remaining the dominant driver of price changes.