🇬🇧 United Kingdom

Redundancy Pay Calculator

Calculate your UK statutory redundancy pay for 2025/26, see how much tax you owe on payments above £30,000, and work out the net value of your full leaving package including PILON, holiday pay, and bonuses.

£
Average weekly pay over last 12 weeks. Capped at £719 for statutory.
years
Complete years with this employer (max 20)
Your current age (affects weeks per year of service)
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How to Use This Calculator

Statutory Redundancy tab

Enter your weekly gross pay, years of service, and current age. The calculator applies the correct age-band multipliers (0.5, 1, or 1.5 weeks per year), caps your weekly pay at £719, and limits service to 20 years. You get a year-by-year breakdown showing exactly how many weeks you are entitled to.

Tax on Redundancy tab

Enter your total redundancy payment (statutory + enhanced combined) and your annual salary. The calculator splits your payment at the £30,000 threshold, calculates income tax on the excess at your marginal rate, and confirms that employee National Insurance is not payable on redundancy pay.

Total Package tab

Enter each component of your leaving package: redundancy pay, PILON (payment in lieu of notice), unused holiday pay, and any bonus. The calculator shows which parts are tax-free and which are fully taxable, then gives you the total net amount you will receive.

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The Formula

UK statutory redundancy pay is calculated using age-banded multipliers applied to each year of service:

For each complete year of service (most recent 20 years only):

Age under 22 at that year: 0.5 weeks' pay
Age 22–40 at that year: 1.0 week's pay
Age 41+ at that year: 1.5 weeks' pay

Weekly pay = average of last 12 weeks' gross pay (capped at £719 for 2025/26)

Statutory Redundancy = Total Weeks × Capped Weekly Pay
Maximum statutory redundancy = £21,570

Tax on redundancy above £30,000:
Taxable = Total Redundancy − £30,000
Income Tax = Taxable amount at marginal rate (20% / 40% / 45%)
Employee NI = £0 (exempt on all redundancy pay)

The age-band calculation works backwards from your current age. If you are 45 with 8 years' service, the calculator checks your age at each of those 8 years and applies the correct multiplier. Years where you were 41+ attract 1.5 weeks; years where you were 22-40 attract 1 week.

PILON and holiday pay are treated as normal earnings and are subject to both income tax and employee National Insurance through PAYE.

Example

Sarah — Office Manager, 45, Birmingham

Sarah earns £35,000/year (£673/week gross) and has worked for her employer for 8 years. She is being made redundant and offered an enhanced package of £25,000 plus 3 months' PILON and 12 days' unused holiday.

Statutory Redundancy tab

Weekly pay£673
Years of service8
Age45
Years at 41+ (1.5 weeks each)5 years = 7.5 weeks
Years at 22-40 (1 week each)3 years = 3 weeks
Total weeks10.5 weeks
Statutory redundancy pay£7,067

Sarah's weekly pay of £673 is below the £719 cap, so the full amount is used. Her 8 years span ages 38-45, giving her 5 years at the 1.5x rate (ages 41-45) and 3 years at the 1x rate (ages 38-40). That is 10.5 weeks at £673 = £7,067 statutory redundancy.

Total Package tab

Sarah's employer offers an enhanced package. Her full leaving settlement:

Redundancy pay (enhanced)£25,000 (tax-free, under £30k)
PILON (3 months)£8,750 (fully taxable)
Holiday pay (12 days)£1,615 (fully taxable)
Total gross package£35,365
Income tax on taxable portions£2,073
Employee NI on PILON + holiday£829
Total net (in her pocket)£32,463

The £25,000 redundancy is entirely tax-free (under the £30,000 threshold). The PILON and holiday pay are taxed as earnings. Sarah takes home £32,463 from a gross package of £35,365.

FAQ

Statutory redundancy pay depends on your age, length of service, and weekly pay. For each complete year of service (up to 20 years), you get: 0.5 weeks' pay for each year you were under 22, 1 week's pay for each year you were 22-40, and 1.5 weeks' pay for each year you were 41 or over. Your weekly pay is capped at £719 (2025/26). The maximum statutory redundancy payment is £21,570. You must have at least 2 years' continuous service to qualify.
The first £30,000 of redundancy pay (statutory and enhanced combined) is completely tax-free. Any amount above £30,000 is subject to income tax at your marginal rate. Importantly, employee National Insurance is never payable on redundancy pay, even above £30,000. Your employer pays Class 1A NI (15%) on the excess. PILON (notice pay), holiday pay, and bonuses are separate — they are always fully taxable as earnings with both income tax and employee NI.
PILON stands for Payment in Lieu of Notice. Instead of working your notice period, your employer pays you the equivalent amount. Since April 2018, all PILON payments are fully taxable as earnings regardless of whether your contract includes a PILON clause. This means you pay both income tax and employee National Insurance on the full amount. PILON does not count towards the £30,000 tax-free redundancy threshold.
If your redundancy payment exceeds £30,000, you may be able to reduce tax by asking your employer to pay the excess directly into your workplace pension. Employer pension contributions are not subject to the £30,000 limit and are generally tax-free (subject to annual and lifetime pension allowances). This can save you 20-45% income tax on the excess amount. Discuss this with your employer before signing any settlement agreement.
From 6 April 2025, the statutory weekly pay cap is £719. This was increased from £643 in 2024/25 via The Employment Rights (Increase of Limits) Order 2025, reflecting a 2.7% increase in the retail prices index. The cap applies only to the statutory calculation — your employer can choose to use your actual weekly pay for an enhanced redundancy package. The maximum statutory redundancy payment is £21,570 (20 years at 1.5 weeks at £719).

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