Redundancy Payments Acts 1967 to 2014

What is your statutory redundancy worth?

Irish statutory redundancy is two weeks' gross pay per year of service plus one bonus week, with weekly pay capped at €600. Ten years on €800 a week comes to €12,600, paid tax free. Enter your pay and service to see your own figure.

Gross pay before deductions, including regular overtime and benefits. The calculation caps it at €600.

years

Include part years as a fraction. You need at least 104 weeks (2 years) of service to qualify.

Statutory redundancy lump sum

€12,600

Paid tax free. Requires at least 104 weeks' continuous service; anything your employer adds on top is a separate, potentially taxable, ex gratia payment.

Have an adviser review your redundancy figure
Weekly pay used (capped at €600)€600
Weeks of pay due (2 per year + 1)21

How this is worked out

  • Statutory formula under the Redundancy Payments Acts 1967 to 2014: two weeks' gross pay per year of service plus one further week, with weekly pay capped at €600 (Citizens Information; Redundancy Payments Act 1967).
  • The €600 weekly ceiling has applied since 2005 and is set by ministerial order; verify the current figure on gov.ie before finalising any settlement.
  • Eligibility requires at least 104 weeks (2 years) of continuous employment that is fully insurable under the Social Welfare Acts; the calculator does not check this for you.
  • Part years of service count proportionately (excess days over a full year are converted to a fraction), which is why the years input accepts halves.
  • The statutory lump sum is tax free. Employer top-ups (ex gratia payments) are taxable, subject to the exemptions covered in our tax guide.
  • Gross weekly pay means normal weekly earnings including regular overtime and benefits in kind; irregular earnings are averaged. Take advice on the exact figure if your pay varies.

Redundancy Calculator Ireland is an independent information site operated by Ellul Solutions Ltd. It is not affiliated with the Department of Social Protection, Revenue or any other body, and nothing here is legal or tax advice; confirm your entitlement with an employment solicitor or accountant before agreeing any package.

Irish statutory redundancy lump sums by service

Last updated

Two weeks per year of service plus the bonus week, at a €500 weekly wage and at the €600 cap (any wage of €600 or more produces the capped column). Statutory redundancy is tax free.

Computed from the statutory formula in the Redundancy Payments Acts 1967 to 2014: lump sum = min(weekly pay, €600) x (2 x years of service + 1). The €600 cap has applied since 2005.

Irish statutory redundancy lump sums by service
Years of serviceWeeks of pay dueLump sum at €500/weekLump sum at €600 cap
2 years5€2,500€3,000
5 years11€5,500€6,600
10 years21€10,500€12,600
15 years31€15,500€18,600
20 years41€20,500€24,600
  • Irish statutory redundancy is two weeks' pay per year of service plus one bonus week, with weekly pay capped at €600, so ten years' service pays a maximum of €12,600.
  • The statutory redundancy lump sum in Ireland is entirely tax free; only employer top-ups above it can be taxed.
  • You need 104 weeks (2 years) of continuous insurable employment to qualify for statutory redundancy in Ireland.

Cite this page

“Irish statutory redundancy lump sums by service”, Redundancy Calculator Ireland, https://redundancycalculatorireland.com/ (updated 2026-08-14). Computed from the statutory formula in the Redundancy Payments Acts 1967 to 2014: lump sum = min(weekly pay, €600) x (2 x years of service + 1). The €600 cap has applied since 2005.

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Straight answers

How is statutory redundancy calculated in Ireland?

Two weeks' gross pay per year of service plus one bonus week, with weekly pay capped at €600. Ten years' service on €800 a week: 21 weeks at the €600 cap, a lump sum of €12,600, paid tax free.

Is statutory redundancy tax free in Ireland?

Yes, in full: no income tax, USC or PRSI. Only ex gratia amounts an employer adds above the statutory entitlement can be taxed, and those attract their own exemptions.

Who qualifies for statutory redundancy in Ireland?

Employees aged 16 or over with at least 104 weeks (2 years) of continuous service in employment fully insurable under the Social Welfare Acts, where the job itself genuinely ceases to exist.

What if my wage is more than €600 a week?

The statutory calculation ignores the excess: €600 is the ceiling per week of entitlement, so anyone earning at or above it receives the same statutory sum for the same service. Employer top-ups are the only way past the cap.

Is voluntary redundancy calculated the same way?

The statutory element is: same formula, same €600 cap, same tax-free status. Voluntary packages usually add an ex gratia sum on top, which is taxable above the basic exemption or SCSB relief, so compare offers on the after-tax figure.

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