The guide provides a clear, practical overview of what’s changing, what operators need to prepare for, and the potential operational and cost implications.

What changes are coming...

• National Living Wage rises to £12.71
• Younger bands rise up to 8.5%
• Statutory Sick Pay becomes day-one
• SSP eligibility expands across lower earners
• Whistleblowing protections widen
• Day-one leave rights increase operational exposure

This is not a payroll line item.
It’s a margin event.

What multi-site boards should be asking now..

• What is the true EBITDA impact across the estate?
• Where do we have inconsistent absence control by site?
• Are our time & attendance systems audit-proof?
• How exposed are we to effective NMW breaches?
• Do site leaders fully understand day-one rights and whistleblowing changes?
• Are we driving productivity per labour hour fast enough to offset structural wage growth?

Download Fourth's Hospitality's Guide to HR & Payroll Legislation and make sure you and your team have it covered.  

This 2026 legislation forces a strategic choice: Absorb it. Or redesign around it.