Statutory Redundancy Pay Explained

If you're being made redundant, you may be entitled to a statutory redundancy payment — a lump sum calculated by law that your employer must pay you on top of your final wages and any notice pay. This guide explains exactly how the figure is calculated, who qualifies, and what to do if your employer won't pay.

The rules haven't changed fundamentally for many years, but the weekly pay cap increases each April. From 6 April 2026 the cap is £751 per week, giving a maximum statutory payment of £22,530.

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Do You Qualify?

To be entitled to statutory redundancy pay you must meet all three of these conditions:

Some groups are excluded regardless of service length — including share fishermen, members of the armed forces, and employees on fixed-term contracts where a redundancy waiver was properly agreed before 2002. Most employees do not fall into these categories.

How the Calculation Works

Statutory redundancy pay is calculated year by year, working back through your service from your redundancy date. For each complete year of service, a multiplier is applied based on your age during that year:

Your age during that year of service Multiplier What you receive
Under 22 ½ Half a week's pay per year
22 to 40 1 One week's pay per year
41 or over One and a half week's pay per year

Three limits apply to the overall calculation:

A Worked Example

Suppose you are 47 years old, have worked for your employer for 14 years, and earn £900 per week gross. Your redundancy date is after 6 April 2026.

Your weekly pay is capped at £751. Working back through 14 years of service:

Years of service (most recent first) Age during those years Multiplier Weeks' pay Amount (at £751)
Years 1–7 (most recent) 41–47 1½× 10.5 weeks £7,885.50
Years 8–14 34–40 7 weeks £5,257.00
Total 17.5 weeks £13,142.50

Despite earning £900 per week, only £751 is used. The total statutory entitlement is £13,142.50 — tax-free.

What Counts as a Week's Pay?

For employees with fixed hours and a consistent salary, a week's pay is simply your gross weekly earnings before tax and National Insurance.

For employees with variable pay or hours — including those on zero-hours contracts, commission, or shift patterns — a week's pay is calculated as the average of your earnings over the 12 weeks immediately before the redundancy notice was given. Any weeks where you received no pay are skipped and earlier weeks substituted.

The figure used is always gross pay — before any deductions. It includes contractual elements such as guaranteed overtime and regular commission, but excludes genuinely discretionary bonuses.

When Redundancy Pay Is Tax-Free

Statutory redundancy pay is entirely tax-free. It falls within the £30,000 tax-free threshold for qualifying termination payments. Since the maximum statutory amount is £22,530, you will never pay Income Tax or National Insurance on the statutory element of your redundancy payment.

However, other parts of a redundancy package are treated differently:

If your total package including enhanced pay, PILON and holiday pay exceeds £30,000, you will pay tax on the excess. The Settlement Agreement Tax Estimator can help you work out the tax on a larger package.

Enhanced Redundancy Pay

Statutory redundancy pay is the legal minimum. Many employers — particularly larger organisations with formal redundancy policies — offer enhanced terms above the statutory floor. Common enhancements include:

Always check your employment contract and your employer's redundancy policy before accepting a figure. If a contractual enhanced scheme exists, your employer must honour it.

What Happens During the Redundancy Process

Before making you redundant, your employer must follow a fair procedure. The key steps are:

Failure to follow a fair procedure may give you grounds for an unfair dismissal claim in addition to statutory redundancy pay. See the Redundancy Consultation Rights guide for full details.

Trial Periods for Alternative Roles

If your employer offers you an alternative role, you are entitled to a statutory trial period of 4 weeks in the new position. During the trial you can decide whether the role is suitable. If you reasonably conclude it isn't, you can still claim your statutory redundancy pay. If you unreasonably turn down a suitable alternative role — either before or during a trial period — you may lose your entitlement.

When Your Employer Won't Pay

If your employer refuses to pay statutory redundancy pay, or pays less than you're entitled to, you have the following options:

Redundancy Pay and Benefits

Receiving a redundancy payment may affect your entitlement to means-tested benefits such as Universal Credit. Redundancy pay is treated as capital, and if your total savings exceed certain thresholds it can reduce or stop your benefit entitlement temporarily. Seek advice from Citizens Advice or your local Jobcentre Plus if this applies to you.

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Frequently Asked Questions

How much statutory redundancy pay am I entitled to?

It depends on your age, service length and weekly pay. Use the Redundancy Pay Calculator for an exact figure. The maximum is £22,530 (from April 2026).

Do I qualify?

You need at least 2 complete years of continuous service as an employee, dismissed by reason of redundancy. Workers, contractors, and the self-employed generally do not qualify for statutory redundancy pay.

Is redundancy pay taxable?

Statutory redundancy pay is tax-free. It falls within the £30,000 tax-free threshold for termination payments. Pay in lieu of notice is always taxable as earnings regardless of the redundancy.

When must my employer pay?

On or before your final day of employment, or within a reasonable time thereafter. If they don't pay, you can claim through an employment tribunal within 6 months of your employment ending.

Can I lose my right to redundancy pay?

Yes — if you unreasonably refuse a suitable alternative role offered by your employer, or if you are dismissed for gross misconduct during the notice period. Simply leaving before your notice expires does not automatically forfeit your right, but timing and procedure matter.

Summary