Calculator · Scotland

Statutory redundancy calculator: Scotland

Scotland uses the same statutory formula and the same £751 weekly cap as England and Wales. What changes: which tribunal you file at, and the income tax band on anything over £30,000.

Your ageat terminationYears of servicecomplete yearsWeekly gross pay£ per weekRate year

2026-27 CURRENT

cap £751

Age 41 and over · 6 years × 1.5 wk × £720£6,480.00

Age 22 to 40 · 6 years × 1 wk × £720£4,320.00

Total statutory redundancy pay£10,800

Calculated under ERA 1996 s.162 against the 2026-27 weekly cap of £751.Verify the 2026 Order reference at legislation.gov.uk before quoting in formal correspondence.

The Scottish difference in one paragraph

Employment law is reserved to Westminster, so the redundancy formula in ERA 1996 s.162 applies identically in Scotland. The weekly pay cap of £751 (from 6 April 2026) is the same. The 20-year service ceiling is the same. The £30,000 tax-free threshold under ITEPA 2003 s.401 is the same.

What changes: tribunal claims go to the Employment Tribunal Scotland, not the English ET. And if your package crosses £30,000, the taxable slice is taxed at Scottish income tax rates, which differ from rUK above the basic-rate band.

Time limits

Statutory redundancy pay claims must be brought within 6 months of the termination date (ERA 1996 s.164). Unfair dismissal claims, often pleaded in the alternative, have a 3-month window. ACAS Early Conciliation pauses the clock once notified.

Scottish income tax on the over-£30k slice

The £30,000 exemption applies UK-wide. Above it, the taxable portion is taxed as employment income in the year of receipt. For a Scottish-resident taxpayer the slice falls into the Scottish rates and bands published by the Scottish Government (gov.scot). Employee NICs and employer NICs follow the UK-wide rules.