Outside of the reforms bought about by the Employment Rights Act 2025, ICB alerts members to the revised employer duties regarding right to work checks, i.e. checking a worker has the legal right to work in the UK before they are employed to avoid a penalty.
All employers should perform right to work checks in accordance with Home Office legislation and statutory codes of practice in force at the time of employment. The important point is that if employers perform this check, they have a statutory excuse against liability for a payment if, subsequently, the worker is found to be working illegally.
Provisions in the Border Security, Asylum and Immigration Act 2025 are reflected in the updated, though still draft, employer's guidance. This applies for new workers engaged on and after 01 October 2026. The biggest change is that, currently, employers must perform the checks for individuals employed under a contract of employment, i.e. an employee. From 01 October 2026, the definition of employer has changed and the checks must be performed on workers, for example individuals engaged under a contract of service which includes those engaged in a chain of contractual arrangements.
For Bookkeepers
Performing a right to work check does not form part of a bookkeepers’ duties. However, ICB provides this information so it can be passed to clients.
Employers need to consider a broader range of individuals which may include agency workers, contractors, subcontracting arrangements and / or complex supply chains.
Note that existing working relationships / contracts are not bought into scope with the changes on 01 October 2026. Just because the work may carry on after 01 October 2026 does not mean the employer has to perform a new check and the statutory excuse against a penalty will remain, if the check has been performed in line with legislation and guidance at the time. Although, existing workers will be bought into scope if follow-up checks are required, for example, where there are time-limited permissions to work in the UK.