What paperwork should UK employers update ahead of the 2026 rollouts?

UK employers should review pay and reward documentation, recruitment and job advertising materials, employee handbook policies, reporting records, and internal manager guidance ahead of the 2026 rollouts. These revisions address the Employment Rights Bill and the Equality Act (Gender Pay Gap) updates expected by 2026.

Guidance such as HMRC’s 2025–26 Employer PAYE and National Insurance guide points out how closely pay practices and reporting are regulated in the UK.

These documents are most likely to influence pay decisions, disclosures, and reporting outcomes. Reviewing them early lessens the likelihood of reactive policy changes once requirements are clarified. 

Pay and reward documentation

HR teams should update how they define and share pay data.

• Pay frameworks: Formalise informal pay bands and banding documentation.
• Gender pay gap narratives: Refresh the language you use in statutory reports to explain pay gaps.
• Pay gap action plans: Draft plans to address gaps, even if the law does not yet mandate them for your firm size.

Recruitment and job advertising materials

Ahead of the rollouts, employers focus on how they share salary data with the public:

• Job descriptions and posting templates, including references to pay, bonuses, or benefits.
• Internal guidance on when and how salary information is shared with candidates.
• Consistency between written recruitment policy and actual hiring practice.

Some organisations also refer to an employment contracts policy to stay consistent when it comes to hiring documentation.

Employee handbook and core policies

Ahead of the rollouts, employers in the UK update the following policies:

• Equality, diversity, and inclusion policies, particularly where language has not been updated recently.
• Flexible working and family-related policies, where practice may have advanced faster than documentation.
• Grievance and dispute resolution procedures, including how pay-related concerns are raised.

Data, reporting, and record-keeping documentation

HR teams review this documentation around data, reporting and record-keeping:

• Data collection practices used for pay and workforce reporting.
• Retention schedules and access controls for sensitive pay data.
• Internal ownership of reporting processes and approvals.

Manager guidance and internal controls

Some examples of internal documentation that is often looked over are:

• Manager playbooks for pay and progression decisions.
• Documentation standards for exceptions or discretionary adjustments.
• Escalation and review processes when decisions fall outside policy.

Boundaries and uncertainty

Not all documentation updates will be legally required at once, and final requirements may continue to change. To help with planning without taking on too much, many HR teams use staged updates, clear version control, and working drafts.

TL;DR

• UK employers should update pay documentation, recruitment materials, core HR policies, reporting records, and manager guidance.
• Early review diminishes the likelihood of reactive changes. 
• Many organisations manage uncertainty through staged updates and clear version control.