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.

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.403 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.