# 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.

Corp Tax Calculator · https://corptaxcalculator.co.uk/datasets/settlement-agreement-statutory-conditions/ · computed 2026-10-21

**Range of the published figures:** 17 to 45 % (range 17 to 45 %; 3 published figures; 4 of 15 sources read publish one).

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 threshold GB termination payment exemption | 30,000 GBP | 30,000 to 30,000 GBP | 2 |
| condition or threshold AU rate above the cap | 45 % | 45 to 45 % | 1 |
| condition or threshold AU concessional rate at preservation age | 17 % | 17 to 17 % | 1 |
| condition or threshold AU concessional rate below preservation age | 32 % | 32 to 32 % | 1 |
| condition or threshold AU whole-of-income cap | 180,000 AUD | 180,000 to 180,000 AUD | 1 |
| condition or threshold IE weekly pay ceiling | 600 EUR | 600 to 600 EUR | 1 |
| condition or threshold IE retraining exemption | 5,000 EUR | 5,000 to 5,000 EUR | 1 |
| condition or threshold IE lifetime ex-gratia exemption cap | 200,000 EUR | 200,000 to 200,000 EUR | 1 |
| condition or threshold IE employer reporting deadline | 46 day | 46 to 46 day | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments)](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-05-19.pdf) | 200,000 EUR | IE lifetime ex-gratia exemption cap | 2026-10-17 |
| [ATO how ETP components are taxed](https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/how-etp-components-are-taxed) | 180,000 AUD | AU whole-of-income cap | 2026-10-17 |
| [HMRC Employment Income Manual EIM13874 (post-employment notice pay)](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim13874) | 30,000 GBP | GB termination payment exemption | 2026-10-17 |
| [HMRC Employment Income Manual EIM13750](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim13750) | 30,000 GBP | GB termination payment exemption | 2026-10-17 |
| [Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments)](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-05-19.pdf) | 5,000 EUR | IE retraining exemption | 2026-10-17 |
| [Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments)](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-05-19.pdf) | 600 EUR | IE weekly pay ceiling | 2026-10-17 |
| [Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments)](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-05-19.pdf) | 46 day | IE employer reporting deadline | 2026-10-17 |
| [ATO how ETP components are taxed](https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/how-etp-components-are-taxed) | 45 % | AU rate above the cap | 2026-10-17 |
| [ATO how ETP components are taxed](https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/how-etp-components-are-taxed) | 32 % | AU concessional rate below preservation age | 2026-10-17 |
| [ATO how ETP components are taxed](https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/how-etp-components-are-taxed) | 17 % | AU concessional rate at preservation age | 2026-10-17 |

## The sentence each figure was read from (10)

- [Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments)](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-05-19.pdf), read 2026-10-17: "€200,000 threshold on such payments."
- [ATO how ETP components are taxed](https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/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)](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim13874), 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](https://www.gov.uk/hmrc-internal-manuals/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)](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-05-19.pdf), 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)](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-05-19.pdf), 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)](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-05-19.pdf), 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](https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/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](https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/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](https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/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

- [Acas settlement agreements](https://www.acas.org.uk/settlement-agreements), read 2026-10-17: every candidate on the page was refused
- [Acas Code of Practice on settlement agreements](https://www.acas.org.uk/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)](https://www.legislation.gov.uk/ukpga/1996/18/section/203), read 2026-10-10: read in full and no accepted figure on the page
- [HMRC Employment Income Manual EIM12810 (termination payments)](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim12810), read 2026-10-17: read in full and no accepted figure on the page
- [GOV.UK redundancy tax and National Insurance](https://www.gov.uk/redundancy-your-rights/tax-and-national-insurance), read 2026-09-12: read in full and no accepted figure on the page
- [Revenue payments on termination of employment](https://www.revenue.ie/en/employing-people/employee-leaving/payments-on-termination-of-employment/index.aspx), read 2026-09-12: read in full and no accepted figure on the page
- [Revenue leaving a job or unemployment](https://www.revenue.ie/en/jobs-and-pensions/leaving-a-job-or-unemployment/index.aspx), read 2026-09-12: read in full and no accepted figure on the page
- [Workplace Relations Commission ending the employment relationship](https://www.workplacerelations.ie/en/what_you_should_know/ending%20the%20employment%20relationship/minimum%20notice/), read 2026-09-26: every candidate on the page was refused
- [ATO genuine redundancy payments](https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/genuine-redundancy-payments), read 2026-09-12: read in full and no accepted figure on the page
- [ATO employment termination payments (rates and thresholds)](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/employment-termination-payments), read 2026-09-12: every candidate on the page was refused
- [ATO applying the ETP caps](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), 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.

## Sources

- [Acas settlement agreements](https://www.acas.org.uk/settlement-agreements) (the publisher's own terms; quoted for reporting and comment)
- [Acas Code of Practice on settlement agreements](https://www.acas.org.uk/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)](https://www.legislation.gov.uk/ukpga/1996/18/section/203) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Employment Income Manual EIM12810 (termination payments)](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim12810) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Employment Income Manual EIM13750](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim13750) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Employment Income Manual EIM13874 (post-employment notice pay)](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim13874) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK redundancy tax and National Insurance](https://www.gov.uk/redundancy-your-rights/tax-and-national-insurance) (the publisher's own terms; quoted for reporting and comment)
- [Revenue payments on termination of employment](https://www.revenue.ie/en/employing-people/employee-leaving/payments-on-termination-of-employment/index.aspx) (the publisher's own terms; quoted for reporting and comment)
- [Revenue leaving a job or unemployment](https://www.revenue.ie/en/jobs-and-pensions/leaving-a-job-or-unemployment/index.aspx) (the publisher's own terms; quoted for reporting and comment)
- [Revenue Tax and Duty Manual part 05-05-19 (taxation of termination payments)](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-05-19.pdf) (the publisher's own terms; quoted for reporting and comment)
- [Workplace Relations Commission ending the employment relationship](https://www.workplacerelations.ie/en/what_you_should_know/ending%20the%20employment%20relationship/minimum%20notice/) (the publisher's own terms; quoted for reporting and comment)
- [ATO genuine redundancy payments](https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/genuine-redundancy-payments) (the publisher's own terms; quoted for reporting and comment)
- [ATO employment termination payments (rates and thresholds)](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/employment-termination-payments) (the publisher's own terms; quoted for reporting and comment)
- [ATO applying the ETP caps](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) (the publisher's own terms; quoted for reporting and comment)
- [ATO how ETP components are taxed](https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/how-etp-components-are-taxed) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

CSV: https://corptaxcalculator.co.uk/datasets/settlement-agreement-statutory-conditions.csv
JSON: https://corptaxcalculator.co.uk/datasets/settlement-agreement-statutory-conditions.json
Embed (plain HTML, static link back): see https://corptaxcalculator.co.uk/datasets/settlement-agreement-statutory-conditions/#median