The employer's real cost of one redundancy on or after 6 April 2026 - statutory pay at the new £751 cap, PILON, the £30,000 exemption and 15% employer NIC.
Capped weekly pay used
—
£
Redundancy weeks earned
—
weeks
Statutory redundancy pay
—
£
PILON (taxable earnings)
—
£
Excess over £30,000
—
£
Employer NIC (Class 1 + 1A)
—
£
Total employer cost
—
£
Statutory redundancy at the 2026/27 cap Applies the £751 weekly cap from SI 2026/310 and the 1.5 / 1 / 0.5 week age bands of ERA 1996 s.162, with the 20-year and 2-year service limits.
PILON kept outside the £30,000 Treats pay in lieu of notice as taxable earnings carrying full employer Class 1 NIC, instead of hiding it inside the £30,000 exemption.
Class 1A on the excess over £30,000 Charges employer Class 1A at 15% on the part of the redundancy and ex-gratia pot that exceeds the £30,000 ITEPA 2003 s.403 threshold.
2025/26 vs 2026/27 side by side Switches the weekly cap between £719 and £751 so you can see what the wrong tax year costs before you sign the offer letter.
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