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Redundancy Calculator Australia โ€” FY 2025-26

Calculate tax on your redundancy payment. Shows the tax-free component ($13,100 + $6,552/year), ETP tax at 17% or 32% depending on preservation age, leave entitlement tax, and the whole-of-income cap. Covers genuine and non-genuine redundancy. Updated for FY 2025-26.

$
Gross redundancy payment amount
years
Full completed years with this employer
Used to determine preservation age
$
Salary + other income earned this FY (excluding redundancy)
Genuine = employer no longer needs the job done by anyone
โ€”

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How to Use This Calculator

Redundancy Tax tab

Enter your total redundancy payment, completed years of service, date of birth (year and month), other taxable income this financial year, and whether the redundancy is genuine or not genuine. The calculator shows your tax-free component, ETP tax, any above-cap tax, and net payment.

Full Payout Breakdown tab

Enter the redundancy amount plus unused annual leave and long service leave values. The calculator shows how each component is taxed separately: redundancy (with tax-free + ETP), and leave (capped at 32% for genuine redundancy).

Age Strategy tab

Enter your current age and redundancy amount to compare the tax if you leave now versus waiting to preservation age. Shows the potential saving from the 32% to 17% rate drop and checks Age Pension age eligibility.

Share your result

All inputs are encoded in the URL. Click Share to send your exact calculation to your accountant or financial adviser.

The Formula

Tax-Free Component (genuine redundancy only):
Tax-Free = $13,100 + ($6,552 × Completed Years of Service)

ETP (Taxable Component):
ETP = Total Redundancy − Tax-Free Component

ETP Tax Rate:
Under preservation age: 32%
At/above preservation age: 17%

Cap Checks:
ETP cap: $260,000 (FY 2025-26)
Whole-of-income cap: $180,000 (other income + ETP ≤ $180K)
Amount above either cap: taxed at 47%

Leave Tax (genuine redundancy):
Unused annual leave + LSL: taxed at maximum 32%

Worked Example

Genuine redundancy, 10 years service, age 45, $120K payment, $80K other income

Step 1: Tax-free component

Base amount$13,100
Per-year amount ($6,552 × 10)$65,520
Total tax-free$78,620

Step 2: ETP calculation

Total redundancy$120,000
Less tax-free component$78,620
ETP (taxable)$41,380

Step 3: Cap checks

ETP cap ($260,000)$41,380 — within cap
Whole-of-income cap ($180K − $80K)$100,000 remaining — within cap

Step 4: Tax calculation

Age 45 = under preservation age32% rate applies
ETP tax ($41,380 × 32%)$13,242
Net payment$106,758

Verdict: Of the $120,000 redundancy, $78,620 is completely tax-free. The remaining $41,380 is taxed at 32% (under preservation age), resulting in $13,242 tax and a net payment of $106,758.

Redundancy Tax Rates (FY 2025-26)

Tax-free redundancy limits
Parameter Value
Base amount $13,100
Per completed year of service $6,552
ETP cap $260,000
Whole-of-income cap $180,000
Under preservation age rate 32%
At/above preservation age rate 17%
Above cap rate 47%
Preservation age lookup
Date of Birth Preservation Age
Before 1 July 1960 55
1 July 1960 – 30 June 1961 56
1 July 1961 – 30 June 1962 57
1 July 1962 – 30 June 1963 58
1 July 1963 – 30 June 1964 59
After 30 June 1964 60
NES minimum redundancy entitlement
Years of Service Redundancy Pay
1 – 2 years 4 weeks
2 – 3 years 6 weeks
3 – 4 years 7 weeks
4 – 5 years 8 weeks
5 – 6 years 10 weeks
6 – 7 years 11 weeks
7 – 8 years 13 weeks
8 – 9 years 14 weeks
9 – 10 years 16 weeks
10+ years 12 weeks

Based on the base rate of pay (ordinary hours only). Small business (<15 employees) may be exempt.

FAQ

A genuine redundancy payment has a tax-free component calculated as $13,100 plus $6,552 for each completed year of service (FY 2025-26). The amount above the tax-free limit is an Employment Termination Payment (ETP) taxed at concessional rates: 32% if under preservation age, or 17% if at or above preservation age. Amounts exceeding the ETP cap ($260,000) or whole-of-income cap ($180,000) are taxed at 47% (top marginal rate plus Medicare levy).
For FY 2025-26, the tax-free redundancy limit is $13,100 base amount plus $6,552 for each completed year of service. For example, 10 years of service gives a tax-free amount of $78,620 ($13,100 + $6,552 × 10). This only applies to genuine redundancies where the employee is under Age Pension age (67). These limits are indexed annually by the ATO.
A genuine redundancy occurs when the employer no longer requires the job to be done by anyone and complies with consultation requirements under the relevant award or enterprise agreement. The employee must also be under Age Pension age (67). If these conditions are not met, the redundancy is non-genuine and the entire payment is taxed as an ETP with no tax-free component. Common non-genuine scenarios include voluntary redundancy where the role still exists, or the employee being replaced.
Preservation age determines the ETP tax rate on the taxable component of your redundancy. If you are under preservation age, the ETP is taxed at 32%. If at or above preservation age, it is taxed at 17% — a 15% saving. Preservation age ranges from 55 (born before 1 July 1960) to 60 (born after 30 June 1964), graduating by one year for each financial year birth cohort.
For genuine redundancy, unused annual leave and long service leave are taxed at a maximum rate of 32%, regardless of your marginal tax rate. This is a concessional rate that applies specifically to genuine redundancy situations. For non-genuine redundancy, leave is taxed at your marginal rate (potentially up to 47%). Leave payments are separate from the redundancy payment and do not affect the tax-free redundancy calculation.

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