New Trade Union rules to come into force
From October 2026, companies will have to comply with new rules on trade unions introduced as part of the Employment Rights Act.
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.
Employers therefore need to review existing HR materials and procedures to ensure that they explicitly state employees’ right to join a trade union, and that managers are fully trained so that they do not give advice or make comments which could be seen as discouraging or discriminating against union membership.
Zero-hours contracts under review
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 needs 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 likely future policy, and therefore businesses should be considering how they might comply with them.
Mileage allowances changed for tax year 2026-27
HMRC have reminded businesses that the Approved Mileage Allowance Payments (MAPs) have been updated for the 2026-27 tax year. Rates have:
- Increased to 55p per mile for the first 10,000 miles.
- Remained at 25p per mile after 10,000 miles.
These changes are backdated to 6 April 2026.
If you reimburse your employees at or below the approved MAP rate, you may want to increase the amount you reimburse your employees for business mileage, in line with the new approved MAP rates.
If you paid your employees mileage payments above the old rates, Income Tax and/or Class 1 National Insurance contributions may have been deducted that may no longer be due. If so, you can correct the payroll for previous months so that overpaid tax and both employers’ and employees’ Class 1 National Insurance contributions can be refunded.
If you need help with any of the above, please feel free to get in touch. We’d be happy to help you!
