Methodology note
Repeal the Employment Rights Act: calculation note
Scenario assumptions behind the Repeal the Employment Rights Act estimate. The figures are illustrative and exclude unrelated Conservative pledges.
Central fiscal result
-GBP 0.1bn - Net fiscal impact in 2028-29
Low case: -GBP 0.5bn. High case: +GBP 0.8bn. Positive numbers are fiscal costs or borrowing pressure. Negative numbers are Exchequer savings or receipts.
Scenario and baseline
- Model repeal of the 2025 Act by 2028-29.
- Central fiscal saving is small: GBP 0.1bn.
- Baseline uses DBT impact assessments for the Act.
- Business-cost changes are not treated as Exchequer savings.
Affected population
- Affected population is employers and workers covered by the Act.
- Direct employer gains are compliance and flexibility benefits.
- Direct worker losses include weaker rights and predictability.
- Public fiscal channels are tribunal, enforcement and tax effects.
Gross impact
- Central public saving from enforcement/admin: GBP 0.2bn.
- Lower worker income and receipts offset about GBP 0.1bn.
- Business-cost reductions are shown separately from fiscal impact.
- No hiring boom is fiscal-scored.
Fiscal build-up, central case
- Lower enforcement and tribunal costs: -GBP 0.2bn
- Lower tax from weaker worker income: +GBP 0.1bn
- Administration transition: GBP 0.0bn
- Business compliance savings: GBP 0.0bn
Central net impact: -GBP 0.1bn in 2028-29.
Behaviour and pass-through
- Low case assumes business flexibility modestly raises employment and receipts.
- Central case assumes small net fiscal effect.
- High case assumes lower worker income and higher insecurity reduce receipts.
- Employer cost savings are not public savings.
- Pass-through to lower prices is uncertain.
Phasing
- 2026-27: GBP 0.0bn. Preparation or partial implementation.
- 2027-28: -GBP 0.1bn. Main ramp-up year.
- 2028-29: -GBP 0.1bn. Target-year central estimate.
- 2029-30: -GBP 0.1bn. Continuation at steady-state assumptions.
Main source groups
- con-plan-2026: Conservative live policy page; used to identify current pledge wording.
- employment-rights-ia-2026: DBT impact assessments; employment-rights business-cost baseline.
- obr-efo-mar-2026: OBR March 2026 forecast; fiscal and macro baseline.
- autor-2003: Dismissal law costs; informs behavioural and incidence assumptions.
- botero-et-al-2004: Labour regulation evidence; informs behavioural and incidence assumptions.