UK: updated timing and details of ERA25 reforms to flexible work requests, bereavement leave and the duty to provide a statement of the right to join a union

The Government has confirmed the following revised timings for changes made by the Employment Rights Act 2025 (ERA25):

• The obligation on employers to provide a written statement of workers' right to join a union will be implemented in January 2027 (delayed from October 2026). 
• Unpaid statutory bereavement leave (extending the right to a broader range of relatives and early pregnancy loss) will apply from April 2027.
• A statutory procedure and reasonableness test for flexible work requests will be implemented in Autumn 2027.
• The proposed reinstatement of the two-tier code (requiring outsourced private sector employees to be offered terms and conditions no less favourable than those of employees transferred from the public sector), previously scheduled for October 2026, no longer features in the Roadmap (suggesting at least a delay to this reform).

Further details of the new rights have also been provided.  These are discussed below, along with a reminder of changes still coming into force this  October.

Written Statement of Right to Join a Union

According to the Government's consultation response, the new duty on all employers to provide workers with a written statement is intended to come into force between December 2026 and January 2027; the Roadmap lists it under January 2027 changes.  

The Government has decided largely to adopt its preferred options as set out in the consultation. Employers will have to issue a standardised statement with no amendment, save to add specific workplace information.  Regulations will specify the content, which will provide "clear, neutral information" on the right to join a trade union, namely a brief explanation of union functions, a list of and information on recognised trade unions and/or any applicable statutory access agreements and a summary of statutory rights (such as protection from detriment for joining or not joining a union).

For new hires, the statement must be delivered alongside the written statement of particulars of employment.  For existing workers, the employer can choose to deliver the statement either: 

(i) directly (eg by email or letter), in which case they must do so annually by 5 April; or 

(ii) indirectly (eg, posting on a notice board or intranet), in which case the statement must remain continuously and reasonably available to the worker, the worker must be informed of where the statement is located, and they must receive a reminder of where to find it annually and on a change of its location. 

The statement must be reissued within one month of any change to the list of recognised unions/statutory access agreements. 

Implementing this new requirement should be relatively straightforward.  In any event, the remedy for breach will only be the same as for failure to provide a written statement of particulars, namely where the individual has successfully brought another specified claim, the tribunal can award between two and four weeks' pay (subject to the statutory weekly cap) on top.

Bereavement leave

The Government has published its response to the consultation on the new 'day one' (unpaid) right to bereavement leave, to be implemented through secondary legislation expected to come into force in April 2027.  (This will be in addition to the existing entitlement to two weeks' statutory parental bereavement leave (SPBL) on the loss of a child under 18 or stillbirth after 24 weeks of pregnancy, with statutory pay for those with 26 weeks' service.) The new entitlement covers a wider range of relationships and pre-24 week pregnancy loss, but is unpaid. 

The Government has confirmed that leave will be available on the death of a spouse, civil partner, partner in a committed long-term relationship (whether or not cohabiting), parent, adult child or sibling and will extend to step, half, adoptive, kinship-care and foster relationships. The death of extended family members, such as aunts, uncles, cousins, grandparents, grandchildren and in-laws, or of close friends is not covered by the statutory right. 

Leave on pregnancy loss will be available to the person who was pregnant, the other biological parent, the spouse, civil partner or partner, an intended co-parent, and intended parents in a surrogacy arrangement.  All types of pregnancy loss before 24 weeks will be covered, including miscarriage, ectopic, molar and chemical pregnancies, all terminations, and IVF embryo transfer loss (but not pre-transfer embryo loss or other failed fertilisation treatment).

The entitlement is to up to two weeks' leave pro rata, which can be taken in discontinuous single days (this is more flexible than SPBL, which must be taken in whole week blocks, and may therefore present practical challenges for some employers).  It must be taken within 56 weeks of the bereavement, starting from the date of death, pregnancy loss, or date of knowledge. The 56-week window mirrors that for SPBL and is aimed at enabling employees to take leave on important dates such as the first anniversary, birthdays or due dates.

The employee must give notice before starting work on the day of leave or as soon as reasonably possible to take leave within the first eight weeks of bereavement; thereafter, one week's notice is required (as for SPBL).  Any form of notice will be permitted (as for SPBL, although notice must be written when claiming pay) and there will be no evidence requirements.  (The Government notes that other family leave entitlements such as SPBL do not require evidence to take leave but require a declaration from the employee when claiming pay. It also recognises that medical evidence of early pregnancy loss will not always be available.)

The Government will publish guidance for employers and employees. 

Employers need to consider whether they wish to enhance the statutory entitlement and should plan to update policies ready for April 2027, reviewing and, where appropriate, cross-referencing existing policies (eg parental bereavement leave, compassionate leave, time off for dependents, family leave and sick leave policies).  Training for HR and managers should aim to ensure that requests are handled sensitively, support services are signposted, and that personal data disclosed during a leave request (which could include special category data) is handled and stored in accordance with data protection law. 

Flexible working requests

The Government's response to consultation on the flexible working request procedure confirms that from Autumn 2027 employers will be required (by secondary legislation) to:

• hold a meeting before rejecting a request, with a view to reaching an agreement. The meeting must first consider whether the requested arrangement is feasible and address any challenges with the original request where possible (the employer should clearly communicate any challenges they identify and consider potential solutions or mitigations with the employee).  If the original request cannot be accommodated, the employer must explore suitable alternatives.  
• give fair and reasonable notice of the meeting and explain the purpose of the meeting in advance.
• provide written notification of both the meeting outcome (ie a summary of conclusions or next steps) and the final decision on the request; a single communication is acceptable where an arrangement is agreed during the meeting.

Proposals to impose a fixed notice period, require a person with authority to decide to attend the meeting, and require the employer to ask whether the request is a reasonable adjustment for disability will not be taken forward, although guidance will address these issues.  Similarly, recommendations to discuss trial periods will not be formalised into legislative requirements, nor will Acas Code recommendations to allow companions at the meeting and a right of appeal.

Acas will consult on a draft updated statutory Code of Practice (which tribunals must take into account, but which does not give rise to any risk of compensation uplift for breach) and the plan is for the final version to be laid in Parliament in early summer 2027.  Acas will also publish detailed statutory guidance on the reasonableness test later in 2026. 

The consultation response acknowledges that a key concern of employers is how to manage several similar requests where it is not possible to accommodate them all, and being able to offer flexibility to new employees or to people whose circumstances change where longer term employees have flexible working arrangements in place.  The response suggests that the most effective way for employers to minimise this risk is to look at job design and scope for flexible working across a team or organisation in consultation with employees, and to consider using time-limited arrangements.  The Government has committed to developing further resources for both employers and employees and to ensure that guidance is practical and applicable across different business models and working environments. 

The new required procedure is unlikely to require significant amendments to policies for many large employers.  More important will be ensuring managers are aware that from Autumn 2027 they will need to show that a decision to refuse a request on one of the eight prescribed grounds is reasonable and to explain their reasoning in writing (potentially providing evidence which may support other types of claim eg discrimination). A survey published by Acas in February 2026 revealed that workers expect the changes to flexible working requests to have the third biggest impact of the ERA25 reforms (after sick pay and unfair dismissal changes), suggesting that a significant increase in flexible work requests may well be on the horizon.

Reminder: reforms still coming into force in October 2926

• The extension to the normal time limits for employment tribunal claims from three to six months will apply where the "relevant date" (usually the date of the act or omission complained of, or the last date in a series of acts or omissions) is on or after 1 October 2026. The additional time before lodging a claim will enable claimants more effectively to use subject access requests under the UK GDPR to obtain information before formulating their claim. The lengthier process also increases the importance of appropriate document retention policies and of collecting witness evidence earlier, before memories fade.
• From 1 October 2026, the illegal working regime is extended beyond direct employees to cover workers, individual subcontractors and online platform arrangements, with potential civil penalties up to £45,000-£60,000 per illegal worker. Employers must ensure compliant right to work checks are conducted before any work starts and review their supply chains, contractual arrangements and identity verification systems to avoid extended liability under the new regime. Revised Codes of Practice on Preventing illegal working and Avoiding unlawful discrimination while preventing illegal working and a Home Office Employer's Guide to right to work checks will also apply from 1 October. 
• The new trade union right of access, certain other trade union law reforms and the changes to harassment provisions (strengthening the duty to prevent sexual harassment and introducing vicarious liability for harassment by third parties) are still expected to come into force on 30 October 2026.