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Statutory Redundancy Pay

Compensation due under section 162 Employment Rights Act 1996 to employees made redundant with 2+ years' continuous service. Calculated as 1.5 weeks' pay per year over age 41, 1 week per year aged 22-41, 0.5 weeks per year under 22. Weekly pay capped at £700 (2025-26); maximum 20 years' service counted.

The maximum statutory redundancy payment in 2025-26 is therefore £21,000 (1.5 × £700 × 20 years). The employer must give a written statement showing how the payment was calculated. Payment must be made on or shortly after the dismissal date. Statutory redundancy is tax-free under section 401 ITEPA 2003 up to £30,000. Some employers offer contractual redundancy pay higher than statutory. If the employer is insolvent, the National Insurance Fund pays statutory redundancy under section 166 ERA.

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