The UK Government has indicated that from October 2026 it will reinstate the 'Two Tier Code' relating to public sector transfers to the private sector, to provide more protection for transferring public sector workers.

This page brings together the resources and information you need to understand this change, when it's happening and how to comply.

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Useful resources relating to TUPE transfers

Explore resources relating to TUPE transfers

Please note, these resources outline the current legislation that governs these areas and should still be followed until any changes come into force (expected dates are outlined on the Employment Rights Act 2025 tracker). We will update the content once any changes are enforced.

Current law relating to TUPE transfers

Understand current law on TUPE transfers

Current law on TUPE transfers

Practical guidance on managing TUPE transfers

Practical guidance on managing TUPE transfers

Guidance on TUPE transfers

Disclaimer 

​Please note: While every care has been taken in compiling this content, CIPD cannot be held responsible for any errors or omissions. These notes are not intended to be a substitute for specific legal advice. 

Employment Rights Act
2025 tracker

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