Settlement Agreement Statutory Conditions
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.
By condition or threshold
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| condition or thresholdGB termination payment exemption | 30,000GBP | 30,000 to 30,000GBP | 2 |
| condition or thresholdAU rate above the cap | 45% | 45 to 45% | 1 |
| condition or thresholdAU concessional rate at preservation age | 17% | 17 to 17% | 1 |
| condition or thresholdAU concessional rate below preservation age | 32% | 32 to 32% | 1 |
| condition or thresholdAU whole-of-income cap | 180,000AUD | 180,000 to 180,000AUD | 1 |
| condition or thresholdIE weekly pay ceiling | 600EUR | 600 to 600EUR | 1 |
| condition or thresholdIE retraining exemption | 5,000EUR | 5,000 to 5,000EUR | 1 |
| condition or thresholdIE lifetime ex-gratia exemption cap | 200,000EUR | 200,000 to 200,000EUR | 1 |
| condition or thresholdIE employer reporting deadline | 46day | 46 to 46day | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (10)
- Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments), read 2026-10-17:
€200,000 threshold on such payments.
- ATO how ETP components are taxed, read 2026-10-17:
This amount is indexed annually. The whole-of-income cap is $180,000, this amount is not indexed.
- HMRC Employment Income Manual EIM13874 (post-employment notice pay), read 2026-10-17:
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).
- HMRC Employment Income Manual EIM13750, read 2026-10-17:
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.
- Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments), read 2026-10-17:
package, the cost of the retraining, up to a maximum of €5,000, will be exempt from
- Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments), read 2026-10-17:
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.
- Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments), read 2026-10-17:
not later than 46 days after the end of the year of assessment in which the payment
- ATO how ETP components are taxed, read 2026-10-17:
Any amount over the relevant cap will be taxed at the top marginal rate of 45% plus Medicare levy of 2%.
- ATO how ETP components are taxed, read 2026-10-17:
32% if you have not reached preservation age, up to the relevant cap.
- ATO how ETP components are taxed, read 2026-10-17:
The concessional tax rate is: 17% if you reach your preservation age
Read in full, publishes no figure
11 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- Acas settlement agreements, read 2026-10-17: every candidate on the page was refused
- Acas Code of Practice on settlement agreements, read 2026-10-17: read in full and no accepted figure on the page
- Employment Rights Act 1996 s203 (restrictions on contracting out), read 2026-10-10: read in full and no accepted figure on the page
- HMRC Employment Income Manual EIM12810 (termination payments), read 2026-10-17: read in full and no accepted figure on the page
- GOV.UK redundancy tax and National Insurance, read 2026-09-12: read in full and no accepted figure on the page
- Revenue payments on termination of employment, read 2026-09-12: read in full and no accepted figure on the page
- Revenue leaving a job or unemployment, read 2026-09-12: read in full and no accepted figure on the page
- Workplace Relations Commission ending the employment relationship, read 2026-09-26: every candidate on the page was refused
- ATO genuine redundancy payments, read 2026-09-12: read in full and no accepted figure on the page
- ATO employment termination payments (rates and thresholds), read 2026-09-12: every candidate on the page was refused
- ATO applying the ETP caps, read 2026-10-10: every candidate on the page was refused
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.
30 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (15)
- Acas settlement agreements(the publisher's own terms; quoted for reporting and comment)
- Acas Code of Practice on settlement agreements(the publisher's own terms; quoted for reporting and comment)
- Employment Rights Act 1996 s203 (restrictions on contracting out)(the publisher's own terms; quoted for reporting and comment)
- HMRC Employment Income Manual EIM12810 (termination payments)(the publisher's own terms; quoted for reporting and comment)
- HMRC Employment Income Manual EIM13750(the publisher's own terms; quoted for reporting and comment)
- HMRC Employment Income Manual EIM13874 (post-employment notice pay)(the publisher's own terms; quoted for reporting and comment)
- GOV.UK redundancy tax and National Insurance(the publisher's own terms; quoted for reporting and comment)
- Revenue payments on termination of employment(the publisher's own terms; quoted for reporting and comment)
- Revenue leaving a job or unemployment(the publisher's own terms; quoted for reporting and comment)
- Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments)(the publisher's own terms; quoted for reporting and comment)
- Workplace Relations Commission ending the employment relationship(the publisher's own terms; quoted for reporting and comment)
- ATO genuine redundancy payments(the publisher's own terms; quoted for reporting and comment)
- ATO employment termination payments (rates and thresholds)(the publisher's own terms; quoted for reporting and comment)
- ATO applying the ETP caps(the publisher's own terms; quoted for reporting and comment)
- ATO how ETP components are taxed(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
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.
Cite as: "Corp Tax Calculator Settlement Agreement Statutory Conditions", updated 2026-10-21, https://corptaxcalculator.co.uk/datasets/settlement-agreement-statutory-conditions/.
Download the CSV (10 rows, computed 2026-10-21)