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At which rate of tax is any redundancy payment above £30,000 taxed?

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Age discrimination: Cap on enhanced redundancy pay not unlawful

In Kraft Foods UK Ltd v Hastie EAT/0024/10, the EAT held that a contractual redundancy scheme that capped payments at the total amount of earnings that the employee would have received prior to...

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Will an employer be liable to an age discrimination claim if it makes...

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Implied term made enhanced redundancy payment conditional on compromise...

The Court of Appeal has upheld a county court judgment that a term implied through custom and practice meant that an enhanced redundancy payment was conditional on the employee entering into a...

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Age discrimination: Avoidance of "windfall" benefit justified notice of...

In Woodcock v Cumbria Primary Care Trust [2011] IRLR 119 EAT, the EAT held that an employer that directly discriminated against a redundant employee by bringing forward his notice of dismissal to avoid...

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Calculators on XpertHR

A table providing links to the calculators available on XpertHR that allow employers to calculate employment law entitlements.

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Enhanced redundancy payments worked example 3

A worked example setting out how to calculate an enhanced redundancy payment where the employer's enhanced redundancy scheme increases the appropriate amount allowed for each year of employment by a...

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Enhanced redundancy payments worked example 1

A worked example setting out how to calculate an enhanced redundancy payment where the employer's enhanced redundancy scheme treats a week's pay as being uncapped.

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Enhanced redundancy payments worked example 5

A worked example setting out how to calculate an enhanced redundancy payment where the employer's enhanced redundancy scheme provides four weeks' pay for each year of service, regardless of age.

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Enhanced redundancy payments worked example 4

A worked example setting out how to calculate an enhanced redundancy payment where the employer's enhanced redundancy scheme applies different age bands to those under the statutory scheme.

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Enhanced redundancy payments worked example 2

A worked example setting out how to calculate an enhanced redundancy payment where the employer's enhanced redundancy scheme multiplies the appropriate amount allowed for each year of employment by two.

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Enhanced redundancy payments

Updated to reflect an increase in the cap on a week's pay, with effect from 6 April 2017.

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Make an enhanced redundancy payment

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Case round-up

Victoria Bell is managing associate and Gerri Hurst, Carly Mather and Andrew Nealey are associates and Eleanor Cittern is a trainee solicitor at Addleshaw Goddard LLP.

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Case round-up

Amanda Steadman is a professional support lawyer and Ed Gregory, Rosie Kight and Joanne Magill are associate solicitors at Addleshaw Goddard LLP. They round up the latest rulings.

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Enhanced redundancy payments worked examples

Five worked examples setting out how to calculate enhanced redundancy payments for different types of employers' enhanced redundancy schemes.

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Redundancy rights: local authority

Updated to include information on the Government's response to its consultation on reforms to public-sector exit payments.

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Policy on enhanced redundancy payments

Updated to include a reminder of the maximum amount of a week's pay for the purposes of calculating statutory redundancy pay, effective from 6 April 2017.

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Redundancy rights

Updated to include details of the increase in the maximum amount of a week's pay for calculating a statutory redundancy payment, effective from 6 April 2017.

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Age discrimination: EAT considers enhanced redundancy scheme

The Employment Appeal Tribunal (EAT) has held that, in assessing the employer's justification defence, the tribunal had failed to adopt a holistic approach and consider an age-related cap on redundancy...

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