{ "name": "Corp Tax Calculator Settlement Agreement Statutory Conditions", "title": "Settlement Agreement Statutory Conditions", "url": "https://corptaxcalculator.co.uk/datasets/settlement-agreement-statutory-conditions/", "csv": "https://corptaxcalculator.co.uk/datasets/settlement-agreement-statutory-conditions.csv", "markdown": "https://corptaxcalculator.co.uk/datasets/settlement-agreement-statutory-conditions/index.md", "computed_at": "2026-10-21", "license": "https://corptaxcalculator.co.uk/terms", "headline": "The Settlement Agreement Statutory Conditions carries 3 published figures read from 1 source's own page, from 17 to 45 percent, read 17 October 2026.", "quotes": [ "The Settlement Agreement Statutory Conditions carries 3 published figures read from 1 source's own page, from 17 to 45 percent, read 17 October 2026.", "4 of the 15 named sources read in full publish a figure; 11 publish none, read 17 October 2026.", "Settlement Agreement Statutory Conditions, condition or threshold GB termination payment exemption: median 30,000 GBP across 2 sources, read 17 October 2026.", "Settlement Agreement Statutory Conditions, condition or threshold AU rate above the cap: median 45 percent across 1 source, read 17 October 2026.", "Settlement Agreement Statutory Conditions, condition or threshold AU concessional rate at preservation age: median 17 percent across 1 source, read 17 October 2026.", "Settlement Agreement Statutory Conditions, condition or threshold AU concessional rate below preservation age: median 32 percent across 1 source, read 17 October 2026.", "Settlement Agreement Statutory Conditions, condition or threshold AU whole-of-income cap: median 180,000 AUD across 1 source, read 17 October 2026.", "Settlement Agreement Statutory Conditions, condition or threshold IE weekly pay ceiling: median 600 EUR across 1 source, read 17 October 2026.", "Settlement Agreement Statutory Conditions, condition or threshold IE retraining exemption: median 5,000 EUR across 1 source, read 17 October 2026.", "Settlement Agreement Statutory Conditions, condition or threshold IE lifetime ex-gratia exemption cap: median 200,000 EUR across 1 source, read 17 October 2026.", "Settlement Agreement Statutory Conditions, condition or threshold IE employer reporting deadline: median 46 day across 1 source, read 17 October 2026." ], "citation": "\"Corp Tax Calculator Settlement Agreement Statutory Conditions\", updated 2026-10-21, https://corptaxcalculator.co.uk/datasets/settlement-agreement-statutory-conditions/.", "changed_since": null, "national": { "unit": "%", "n": 3, "median": 32, "min": 17, "max": 45, "p25": 17, "p75": 45, "mean": 31.3333, "units": { "%": 3, "AUD": 1, "EUR": 3, "GBP": 2, "day": 1 }, "published_sources": 4, "named_sources": 15, "read_sources": 15, "not_published": 11, "published_share": 0.267 }, "by_axis": { "condition or threshold": { "GB termination payment exemption": { "GBP": { "n": 2, "median": 30000, "min": 30000, "max": 30000, "p25": null, "p75": null, "mean": 30000 } }, "AU rate above the cap": { "%": { "n": 1, "median": 45, "min": 45, "max": 45, "p25": 45, "p75": 45, "mean": 45 } }, "AU concessional rate at preservation age": { "%": { "n": 1, "median": 17, "min": 17, "max": 17, "p25": 17, "p75": 17, "mean": 17 } }, "AU concessional rate below preservation age": { "%": { "n": 1, "median": 32, "min": 32, "max": 32, "p25": 32, "p75": 32, "mean": 32 } }, "AU whole-of-income cap": { "AUD": { "n": 1, "median": 180000, "min": 180000, "max": 180000, "p25": 180000, "p75": 180000, "mean": 180000 } }, "IE weekly pay ceiling": { "EUR": { "n": 1, "median": 600, "min": 600, "max": 600, "p25": 600, "p75": 600, "mean": 600 } }, "IE retraining exemption": { "EUR": { "n": 1, "median": 5000, "min": 5000, "max": 5000, "p25": 5000, "p75": 5000, "mean": 5000 } }, "IE lifetime ex-gratia exemption cap": { "EUR": { "n": 1, "median": 200000, "min": 200000, "max": 200000, "p25": 200000, "p75": 200000, "mean": 200000 } }, "IE employer reporting deadline": { "day": { "n": 1, "median": 46, "min": 46, "max": 46, "p25": 46, "p75": 46, "mean": 46 } } } }, "rows": [ { "source": "HMRC Employment Income Manual EIM13874 (post-employment notice pay)", "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim13874", "figure": "£30,000 ", "value": 30000, "unit": "GBP", "vat": null, "axis": { "condition or threshold": "GB termination payment exemption" }, "retrieved_at": "2026-10-17", "quote": "These payments are always chargeable to income tax as specific employment income and benefit from the £30,000 threshold available in section 403 ITEPA 2003 (see EIM13750 to EIM13802).", "source_class": "primary-government", "text_sha256": "4465041c41e17e8727fab004e1abbae6cb59050a6842002ab5a9b0a56265b596" }, { "source": "HMRC Employment Income Manual EIM13750", "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim13750", "figure": "£30,000 ", "value": 30000, "unit": "GBP", "vat": null, "axis": { "condition or threshold": "GB termination payment exemption" }, "retrieved_at": "2026-10-17", "quote": "With effect from 6 April 2018, some termination payments and benefits are chargeable to income tax as general earnings and do not benefit from the £30,000 threshold available in section 403 ITEPA 2003.", "source_class": "primary-government", "text_sha256": "5d878dfda3c34b13e5d930e3e445ae199dd3a689146ab51f1556ebe7c9ff3d1b" }, { "source": "ATO how ETP components are taxed", "url": "https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/how-etp-components-are-taxed", "figure": "45%", "value": 45, "unit": "%", "vat": null, "axis": { "condition or threshold": "AU rate above the cap" }, "retrieved_at": "2026-10-17", "quote": "Any amount over the relevant cap will be taxed at the top marginal rate of 45% plus Medicare levy of 2%.", "source_class": "primary-government", "text_sha256": "969cc19dbb6711004b4907330736a41659dd3639f521fc70b197e16446bae47f" }, { "source": "ATO how ETP components are taxed", "url": "https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/how-etp-components-are-taxed", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "condition or threshold": "AU concessional rate at preservation age" }, "retrieved_at": "2026-10-17", "quote": "The concessional tax rate is: 17% if you reach your preservation age", "source_class": "primary-government", "text_sha256": "969cc19dbb6711004b4907330736a41659dd3639f521fc70b197e16446bae47f" }, { "source": "ATO how ETP components are taxed", "url": "https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/how-etp-components-are-taxed", "figure": "32%", "value": 32, "unit": "%", "vat": null, "axis": { "condition or threshold": "AU concessional rate below preservation age" }, "retrieved_at": "2026-10-17", "quote": "32% if you have not reached preservation age, up to the relevant cap.", "source_class": "primary-government", "text_sha256": "969cc19dbb6711004b4907330736a41659dd3639f521fc70b197e16446bae47f" }, { "source": "ATO how ETP components are taxed", "url": "https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/how-etp-components-are-taxed", "figure": "$180,000, ", "value": 180000, "unit": "AUD", "vat": null, "axis": { "condition or threshold": "AU whole-of-income cap" }, "retrieved_at": "2026-10-17", "quote": "This amount is indexed annually. The whole-of-income cap is $180,000, this amount is not indexed.", "source_class": "primary-government", "text_sha256": "969cc19dbb6711004b4907330736a41659dd3639f521fc70b197e16446bae47f" }, { "source": "Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments)", "url": "https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-05-19.pdf", "figure": "€600.", "value": 600, "unit": "EUR", "vat": null, "axis": { "condition or threshold": "IE weekly pay ceiling" }, "retrieved_at": "2026-10-17", "quote": "Statutory redundancy is calculated on the basis of 2 weeks’ pay per year of service plus one additional week, subject to a maximum weekly pay figure of €600.", "source_class": "primary-government", "text_sha256": "5515a1721297895e93a682117e914d80878afcb44e6e33db31fc7f00b6039b7b" }, { "source": "Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments)", "url": "https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-05-19.pdf", "figure": "€5,000, ", "value": 5000, "unit": "EUR", "vat": null, "axis": { "condition or threshold": "IE retraining exemption" }, "retrieved_at": "2026-10-17", "quote": "package, the cost of the retraining, up to a maximum of €5,000, will be exempt from", "source_class": "primary-government", "text_sha256": "5515a1721297895e93a682117e914d80878afcb44e6e33db31fc7f00b6039b7b" }, { "source": "Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments)", "url": "https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-05-19.pdf", "figure": "€200,000 ", "value": 200000, "unit": "EUR", "vat": null, "axis": { "condition or threshold": "IE lifetime ex-gratia exemption cap" }, "retrieved_at": "2026-10-17", "quote": "€200,000 threshold on such payments.", "source_class": "primary-government", "text_sha256": "5515a1721297895e93a682117e914d80878afcb44e6e33db31fc7f00b6039b7b" }, { "source": "Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments)", "url": "https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-05-19.pdf", "figure": "46 days", "value": 46, "unit": "day", "vat": null, "axis": { "condition or threshold": "IE employer reporting deadline" }, "retrieved_at": "2026-10-17", "quote": "not later than 46 days after the end of the year of assessment in which the payment", "source_class": "primary-government", "text_sha256": "5515a1721297895e93a682117e914d80878afcb44e6e33db31fc7f00b6039b7b" } ], "not_published": [ { "source": "Acas settlement agreements", "url": "https://www.acas.org.uk/settlement-agreements", "retrieved_at": "2026-10-17", "reason": "every candidate on the page was refused" }, { "source": "Acas Code of Practice on settlement agreements", "url": "https://www.acas.org.uk/acas-code-of-practice-on-settlement-agreements", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "Employment Rights Act 1996 s203 (restrictions on contracting out)", "url": "https://www.legislation.gov.uk/ukpga/1996/18/section/203", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC Employment Income Manual EIM12810 (termination payments)", "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim12810", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK redundancy tax and National Insurance", "url": "https://www.gov.uk/redundancy-your-rights/tax-and-national-insurance", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Revenue payments on termination of employment", "url": "https://www.revenue.ie/en/employing-people/employee-leaving/payments-on-termination-of-employment/index.aspx", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Revenue leaving a job or unemployment", "url": "https://www.revenue.ie/en/jobs-and-pensions/leaving-a-job-or-unemployment/index.aspx", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Workplace Relations Commission ending the employment relationship", "url": "https://www.workplacerelations.ie/en/what_you_should_know/ending%20the%20employment%20relationship/minimum%20notice/", "retrieved_at": "2026-09-26", "reason": "every candidate on the page was refused" }, { "source": "ATO genuine redundancy payments", "url": "https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/genuine-redundancy-payments", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "ATO employment termination payments (rates and thresholds)", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/employment-termination-payments", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "ATO applying the ETP caps", "url": "https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/engaging-a-worker/when-a-worker-leaves-your-business/taxation-of-termination-payments/applying-the-etp-caps", "retrieved_at": "2026-10-10", "reason": "every candidate on the page was refused" } ], "sources": [ { "url": "https://www.acas.org.uk/settlement-agreements", "label": "Acas settlement agreements", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.acas.org.uk/acas-code-of-practice-on-settlement-agreements", "label": "Acas Code of Practice on settlement agreements", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/1996/18/section/203", "label": "Employment Rights Act 1996 s203 (restrictions on contracting out)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim12810", "label": "HMRC Employment Income Manual EIM12810 (termination payments)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim13750", "label": "HMRC Employment Income Manual EIM13750", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim13874", "label": "HMRC Employment Income Manual EIM13874 (post-employment notice pay)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/redundancy-your-rights/tax-and-national-insurance", "label": "GOV.UK redundancy tax and National Insurance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/employing-people/employee-leaving/payments-on-termination-of-employment/index.aspx", "label": "Revenue payments on termination of employment", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/jobs-and-pensions/leaving-a-job-or-unemployment/index.aspx", "label": "Revenue leaving a job or unemployment", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-05-19.pdf", "label": "Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.workplacerelations.ie/en/what_you_should_know/ending%20the%20employment%20relationship/minimum%20notice/", "label": "Workplace Relations Commission ending the employment relationship", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/genuine-redundancy-payments", "label": "ATO genuine redundancy payments", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/employment-termination-payments", "label": "ATO employment termination payments (rates and thresholds)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/engaging-a-worker/when-a-worker-leaves-your-business/taxation-of-termination-payments/applying-the-etp-caps", "label": "ATO applying the ETP caps", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/how-etp-components-are-taxed", "label": "ATO how ETP components are taxed", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 4 of the 15 named sources that could be read published a usable figure; 11 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 3 figures, never sentences; 30 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): two joined tables nobody publishes together: the CONDITIONS a settlement agreement must satisfy to waive statutory claims in each jurisdiction (in writing, relating to a particular complaint, independent adviser named and insured - s203 ERA in GB, a WRC-informed waiver in IE), and the TAX thresholds that decide the number in the bank (the £30,000 exemption and post-employment notice pay in GB, the basic exemption plus per-year addition and the SCSB in IE, the tax-free genuine-redundancy limit and the ETP cap in AU). The derivation is the net-of-tax value of the same gross offer under each regime, and the share of a typical offer that survives the notice-pay rules - which is what 'settlement agreement calculator' is actually asking for and what neither the revenue authority nor a law firm computes.", "embed": "

17 to 45 percent

3 published figures, Settlement Agreement Statutory Conditions, across 1 source, read 17 October 2026

Source: Corp Tax Calculator Settlement Agreement Statutory Conditions
" }