Methodology note
Replace zero-hours with guaranteed hours: calculation note
Scenario estimate showing gross costs, offsets and behavioural uncertainty; not an official costing.
View main policy page: Replace zero-hours with guaranteed hours
Central fiscal result
+GBP 0.8bn - Net public-finance impact in 2027-28
Low case: +GBP 0.2bn. High case: +GBP 3.0bn. Positive numbers are fiscal costs or borrowing pressure. Negative numbers are Exchequer savings or receipts.
Scenario and baseline
- Require guaranteed-hours contracts for regular variable-hours workers, with compensation for cancelled shifts.
- Baseline is current law and published official data unless stated.
- Private business costs are excluded unless they affect tax or procurement.
- Target year is 2027-28, with later years shown separately.
Affected population
- Unit is variable-hours workers and contracts.
- ERA analysis cites about 2.4m affected workers.
- Fiscal exposure is public and commissioned services.
- Private business costs are wider than fiscal costs.
Gross impact
- ERA analysis cites 2.4m variable-hours workers.
- Official guaranteed-hours EANDCB is about GBP 0.22bn.
- Official shift-notice/payment EANDCB is about GBP 0.20bn.
- Central fiscal exposure scales public and commissioned-service costs.
Fiscal build-up, central case
- Public and commissioned-service pass-through: +GBP 0.55bn
- Administration and enforcement: +GBP 0.20bn
- Tax and NI offsets: -GBP 0.05bn
- Tribunal pressure: +GBP 0.10bn
Central net impact: +GBP 0.8bn in 2027-28.
Behaviour and pass-through
- Low case assumes official ERA-style implementation.
- Central assumes stronger compensation and public pass-through.
- High case assumes broad regularity tests.
- Employers reduce some marginal shifts.
- No wellbeing saving is monetised.
Phasing
- 2026-27: +GBP 0.2bn. Guidance and contracts.
- 2027-28: +GBP 0.8bn. First full year.
- 2028-29: +GBP 0.9bn. Avoidance disputes.
- 2029-30: +GBP 1.0bn. Scheduling settles.
Main source groups
- S1: S1 ERA analysis: 2.4m variable-hours workers affected.
- S2: S2 ERA Table A10: guaranteed-hours cost about GBP 0.22bn EANDCB.
- S3: S3 ERA Table A10: shift-notice/payment about GBP 0.20bn EANDCB.
- S4: S4 Tribunal stats: enforcement caseload already high.
- S5: S5 Autor/Kerr/Kugler: protections can reduce productivity.