{ "name": "redundancycalculatorireland.com Redundancy Payment Tax Treatment", "title": "Redundancy Payment Tax Treatment", "url": "https://redundancycalculatorireland.com/datasets/redundancy-payment-tax-treatment/", "csv": "https://redundancycalculatorireland.com/datasets/redundancy-payment-tax-treatment.csv", "markdown": "https://redundancycalculatorireland.com/datasets/redundancy-payment-tax-treatment/index.md", "computed_at": "2026-11-08", "license": "https://redundancycalculatorireland.com/terms", "headline": "The Redundancy Payment Tax Treatment carries 13 published figures read from 8 sources' own pages; the 11 published figures given by relief run from 765 to 500,000 EUR, read 7 November 2026.", "quotes": [ "The Redundancy Payment Tax Treatment carries 13 published figures read from 8 sources' own pages; the 11 published figures given by relief run from 765 to 500,000 EUR, read 7 November 2026.", "8 of the 14 named sources read in full publish a figure; 6 publish none, read 7 November 2026.", "Redundancy Payment Tax Treatment, relief SCSB averaging period: median 36 month across 1 source, read 7 November 2026.", "Redundancy Payment Tax Treatment, relief basic exemption: median 10,160 EUR across 2 sources, read 7 November 2026.", "Redundancy Payment Tax Treatment, relief retraining cost exemption: median 5,000 EUR across 1 source, read 7 November 2026.", "Redundancy Payment Tax Treatment, relief lifetime tax-free limit: median 200,000 EUR across 2 sources, read 7 November 2026.", "Redundancy Payment Tax Treatment, relief standard chargeable amount: median 500,000 EUR across 1 source, read 7 November 2026.", "Redundancy Payment Tax Treatment, relief standard rate applied to the excess lump sum: median 20 percent across 1 source, read 7 November 2026.", "Redundancy Payment Tax Treatment, relief basic exemption per complete year of service: median 765 EUR across 2 sources, read 7 November 2026.", "Redundancy Payment Tax Treatment, relief increased exemption additional amount: median 10,000 EUR across 1 source, read 7 November 2026.", "Redundancy Payment Tax Treatment, relief increased exemption condition (no tax-free lump sum in the preceding years): median 10 year across 1 source, read 7 November 2026.", "Redundancy Payment Tax Treatment, relief increased exemption: median 10,000 EUR across 1 source, read 7 November 2026.", "Redundancy Payment Tax Treatment, relief increased exemption lookback period: median 10 year across 1 source, read 7 November 2026.", "Redundancy Payment Tax Treatment, relief increased exemption pension lump sum threshold: median 10,000 EUR across 1 source, read 7 November 2026.", "Redundancy Payment Tax Treatment, relief retraining exemption minimum service: median 2 year across 1 source, read 7 November 2026.", "Redundancy Payment Tax Treatment, pay band USC exemption threshold (2026): median 13,000 EUR across 1 source, read 7 November 2026.", "Redundancy Payment Tax Treatment, pay band USC 2% rate on €12,012.01 to €28,700 (2026): median 2 percent across 1 source, read 7 November 2026.", "Redundancy Payment Tax Treatment, pay band USC 0.5% rate on the first €12,012 (2026): median 0.50 percent across 1 source, read 7 November 2026.", "Redundancy Payment Tax Treatment, year 2027 USC 2% band upper limit: median 30,300 EUR across 1 source, read 7 November 2026." ], "citation": "\"redundancycalculatorireland.com Redundancy Payment Tax Treatment\", updated 2026-11-08, https://redundancycalculatorireland.com/datasets/redundancy-payment-tax-treatment/.", "changed_since": null, "national": { "unit": "EUR", "n": 13, "median": 10160, "min": 765, "max": 500000, "p25": 7500, "p75": 115150, "mean": 76934.6154, "units": { "%": 3, "EUR": 13, "month": 1, "year": 3 }, "published_sources": 8, "named_sources": 14, "read_sources": 14, "not_published": 6, "published_share": 0.571 }, "by_axis": { "relief": { "SCSB averaging period": { "month": { "n": 1, "median": 36, "min": 36, "max": 36, "p25": 36, "p75": 36, "mean": 36 } }, "basic exemption": { "EUR": { "n": 2, "median": 10160, "min": 10160, "max": 10160, "p25": null, "p75": null, "mean": 10160 } }, "retraining cost exemption": { "EUR": { "n": 1, "median": 5000, "min": 5000, "max": 5000, "p25": 5000, "p75": 5000, "mean": 5000 } }, "lifetime tax-free limit": { "EUR": { "n": 2, "median": 200000, "min": 200000, "max": 200000, "p25": null, "p75": null, "mean": 200000 } }, "standard chargeable amount": { "EUR": { "n": 1, "median": 500000, "min": 500000, "max": 500000, "p25": 500000, "p75": 500000, "mean": 500000 } }, "standard rate applied to the excess lump sum": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "basic exemption per complete year of service": { "EUR": { "n": 2, "median": 765, "min": 765, "max": 765, "p25": null, "p75": null, "mean": 765 } }, "increased exemption additional amount": { "EUR": { "n": 1, "median": 10000, "min": 10000, "max": 10000, "p25": 10000, "p75": 10000, "mean": 10000 } }, "increased exemption condition (no tax-free lump sum in the preceding years)": { "year": { "n": 1, "median": 10, "min": 10, "max": 10, "p25": 10, "p75": 10, "mean": 10 } }, "increased exemption": { "EUR": { "n": 1, "median": 10000, "min": 10000, "max": 10000, "p25": 10000, "p75": 10000, "mean": 10000 } }, "increased exemption lookback period": { "year": { "n": 1, "median": 10, "min": 10, "max": 10, "p25": 10, "p75": 10, "mean": 10 } }, "increased exemption pension lump sum threshold": { "EUR": { "n": 1, "median": 10000, "min": 10000, "max": 10000, "p25": 10000, "p75": 10000, "mean": 10000 } }, "retraining exemption minimum service": { "year": { "n": 1, "median": 2, "min": 2, "max": 2, "p25": 2, "p75": 2, "mean": 2 } } }, "pay band": { "USC exemption threshold (2026)": { "EUR": { "n": 1, "median": 13000, "min": 13000, "max": 13000, "p25": 13000, "p75": 13000, "mean": 13000 } }, "USC 2% rate on €12,012.01 to €28,700 (2026)": { "%": { "n": 1, "median": 2, "min": 2, "max": 2, "p25": 2, "p75": 2, "mean": 2 } }, "USC 0.5% rate on the first €12,012 (2026)": { "%": { "n": 1, "median": 0.5, "min": 0.5, "max": 0.5, "p25": 0.5, "p75": 0.5, "mean": 0.5 } } }, "year": { "2027 USC 2% band upper limit": { "EUR": { "n": 1, "median": 30300, "min": 30300, "max": 30300, "p25": 30300, "p75": 30300, "mean": 30300 } } } }, "rows": [ { "source": "Revenue - Standard Capital Superannuation Benefit (SCSB)", "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/standard-capital-superannuation-benefit.aspx", "figure": "36 months", "value": 36, "unit": "month", "vat": null, "axis": { "relief": "SCSB averaging period" }, "retrieved_at": "2026-11-07", "quote": "SCSB is calculated at one fifteenth of your average annual pay for your last 36 months in employment.", "source_class": "primary-government", "text_sha256": "28bd442f81141dbc7a0952bbe2bf3d7d3aa16148d01d92a1763d24fc2ffee3cc" }, { "source": "Citizens Information - Universal Social Charge (USC)", "url": "https://www.citizensinformation.ie/en/money-and-tax/tax/income-tax/universal-social-charge/", "figure": "€10,160 ", "value": 10160, "unit": "EUR", "vat": null, "axis": { "relief": "basic exemption" }, "retrieved_at": "2026-11-07", "quote": "In addition, redundancy payments above the statutory redundancy amount are exempt from the Universal Social Charge, up to certain limits. These limits are up to €10,160 plus €765 per complete year of service in excess of the statutory redundancy.", "source_class": "primary-government", "text_sha256": "c1450de016345b0ce6f931d2605dff894ab5c8b8e7e61f864f2287a953eea8d5" }, { "source": "Revenue - Other tax-exempt termination payments", "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/tax-exempt.aspx", "figure": "€5,000.", "value": 5000, "unit": "EUR", "vat": null, "axis": { "relief": "retraining cost exemption" }, "retrieved_at": "2026-11-07", "quote": "the cost does not exceed €5,000.", "source_class": "primary-government", "text_sha256": "2f86940e3e6ac498a09cacb0e08bdf0c83f9dcb60b4d50802ce62b278e9f5f3e" }, { "source": "Revenue - Tax and Duty Manual Part 05-05-19, Taxation Treatment 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": { "relief": "lifetime tax-free limit" }, "retrieved_at": "2026-11-07", "quote": "€200,000 threshold on such payments.", "source_class": "primary-government", "text_sha256": "5515a1721297895e93a682117e914d80878afcb44e6e33db31fc7f00b6039b7b" }, { "source": "Revenue - Form 790AA (SCSB claim)", "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/form-790aa.pdf", "figure": "€500,000", "value": 500000, "unit": "EUR", "vat": null, "axis": { "relief": "standard chargeable amount" }, "retrieved_at": "2026-11-07", "quote": "h The first portion of the excess lump sum is the standard chargeable amount, which is €500,000", "source_class": "primary-government", "text_sha256": "f7359540c1fee7cf0a7efc52e8c17d5180aa09a86ad6d71f12e4292d96cff95f" }, { "source": "Revenue - Form 790AA (SCSB claim)", "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/form-790aa.pdf", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "relief": "standard rate applied to the excess lump sum" }, "retrieved_at": "2026-11-07", "quote": "(a)(i) or (3)(b)(i)(I) TCA 1997 at the standard rate of income tax in force when the retirement lump sum is paid, currently 20%.", "source_class": "primary-government", "text_sha256": "f7359540c1fee7cf0a7efc52e8c17d5180aa09a86ad6d71f12e4292d96cff95f" }, { "source": "Citizens Information - Taxation of lump sum payments", "url": "https://www.citizensinformation.ie/en/employment/retirement/income-tax-in-retirement/retirement-lump-sum-taxation/", "figure": "€765 ", "value": 765, "unit": "EUR", "vat": null, "axis": { "relief": "basic exemption per complete year of service" }, "retrieved_at": "2026-11-07", "quote": "The Basic Exemption is €10,160, plus €765 for each complete year of service.", "source_class": "primary-government", "text_sha256": "0cc0fff6643811be493f6b46906afeb59e2425104c33b36ffcbc80e564a0108b" }, { "source": "Citizens Information - Taxation of lump sum payments", "url": "https://www.citizensinformation.ie/en/employment/retirement/income-tax-in-retirement/retirement-lump-sum-taxation/", "figure": "€10,000 ", "value": 10000, "unit": "EUR", "vat": null, "axis": { "relief": "increased exemption additional amount" }, "retrieved_at": "2026-11-07", "quote": "You can get an Increased Exemption of an additional €10,000 on top of the Basic Exemption if you:", "source_class": "primary-government", "text_sha256": "0cc0fff6643811be493f6b46906afeb59e2425104c33b36ffcbc80e564a0108b" }, { "source": "Citizens Information - Taxation of lump sum payments", "url": "https://www.citizensinformation.ie/en/employment/retirement/income-tax-in-retirement/retirement-lump-sum-taxation/", "figure": "10 years", "value": 10, "unit": "year", "vat": null, "axis": { "relief": "increased exemption condition (no tax-free lump sum in the preceding years)" }, "retrieved_at": "2026-11-07", "quote": "You can get an Increased Exemption of an additional €10,000 on top of the Basic Exemption if you: Haven't received a tax-free lump sum in the last 10 years, and", "source_class": "primary-government", "text_sha256": "0cc0fff6643811be493f6b46906afeb59e2425104c33b36ffcbc80e564a0108b" }, { "source": "Citizens Information - Universal Social Charge (USC)", "url": "https://www.citizensinformation.ie/en/money-and-tax/tax/income-tax/universal-social-charge/", "figure": "€13,000 ", "value": 13000, "unit": "EUR", "vat": null, "axis": { "pay band": "USC exemption threshold (2026)" }, "retrieved_at": "2026-11-07", "quote": "You pay the USC if your gross income is more than €13,000 per year.", "source_class": "primary-government", "text_sha256": "c1450de016345b0ce6f931d2605dff894ab5c8b8e7e61f864f2287a953eea8d5" }, { "source": "Citizens Information - Universal Social Charge (USC)", "url": "https://www.citizensinformation.ie/en/money-and-tax/tax/income-tax/universal-social-charge/", "figure": "€30,300 ", "value": 30300, "unit": "EUR", "vat": null, "axis": { "year": "2027 USC 2% band upper limit" }, "retrieved_at": "2026-11-07", "quote": "In 2027, the 2% rate band limit for USC will increase to €30,300 (from €28,700).", "source_class": "primary-government", "text_sha256": "c1450de016345b0ce6f931d2605dff894ab5c8b8e7e61f864f2287a953eea8d5" }, { "source": "Citizens Information - Universal Social Charge (USC)", "url": "https://www.citizensinformation.ie/en/money-and-tax/tax/income-tax/universal-social-charge/", "figure": "2%", "value": 2, "unit": "%", "vat": null, "axis": { "pay band": "USC 2% rate on €12,012.01 to €28,700 (2026)" }, "retrieved_at": "2026-11-07", "quote": "2% on the amount between €12,012.01 and €28,700.", "source_class": "primary-government", "text_sha256": "c1450de016345b0ce6f931d2605dff894ab5c8b8e7e61f864f2287a953eea8d5" }, { "source": "Citizens Information - Universal Social Charge (USC)", "url": "https://www.citizensinformation.ie/en/money-and-tax/tax/income-tax/universal-social-charge/", "figure": "0.5%", "value": 0.5, "unit": "%", "vat": null, "axis": { "pay band": "USC 0.5% rate on the first €12,012 (2026)" }, "retrieved_at": "2026-11-07", "quote": "0.5% on the first €12,012 = €60.06", "source_class": "primary-government", "text_sha256": "c1450de016345b0ce6f931d2605dff894ab5c8b8e7e61f864f2287a953eea8d5" }, { "source": "Revenue - Basic exemption", "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/basic-exemption.aspx", "figure": "€10,160, ", "value": 10160, "unit": "EUR", "vat": null, "axis": { "relief": "basic exemption" }, "retrieved_at": "2026-11-07", "quote": "The basic exemption is €10,160, plus €765 for each full year you were working for your employer.", "source_class": "primary-government", "text_sha256": "73319214a19e402144a56bd930fdc4fa2142136111786ef4e43cc1d40ecf45cc" }, { "source": "Revenue - Basic exemption", "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/basic-exemption.aspx", "figure": "€200,000.", "value": 200000, "unit": "EUR", "vat": null, "axis": { "relief": "lifetime tax-free limit" }, "retrieved_at": "2026-11-07", "quote": "you do not exceed a life-time limit of €200,000.", "source_class": "primary-government", "text_sha256": "73319214a19e402144a56bd930fdc4fa2142136111786ef4e43cc1d40ecf45cc" }, { "source": "Revenue - Increased exemption", "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/increased-exemption.aspx", "figure": "€10,000 ", "value": 10000, "unit": "EUR", "vat": null, "axis": { "relief": "increased exemption" }, "retrieved_at": "2026-11-07", "quote": "You may be entitled to an increase of €10,000 on the basic exemption if:", "source_class": "primary-government", "text_sha256": "a2157f0e4a630f246fb8c98a9d90d96b9816d071ba2e0d868da45161758d412a" }, { "source": "Revenue - Increased exemption", "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/increased-exemption.aspx", "figure": "ten years", "value": 10, "unit": "year", "vat": null, "axis": { "relief": "increased exemption lookback period" }, "retrieved_at": "2026-11-07", "quote": "you have not received an amount in excess of the basic exemption in the previous ten years", "source_class": "primary-government", "text_sha256": "a2157f0e4a630f246fb8c98a9d90d96b9816d071ba2e0d868da45161758d412a" }, { "source": "Revenue - Increased exemption", "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/increased-exemption.aspx", "figure": "€10,000, ", "value": 10000, "unit": "EUR", "vat": null, "axis": { "relief": "increased exemption pension lump sum threshold" }, "retrieved_at": "2026-11-07", "quote": "If the tax-free lump sum from your pension scheme is more than €10,000, you will not qualify for the increased exemption.", "source_class": "primary-government", "text_sha256": "a2157f0e4a630f246fb8c98a9d90d96b9816d071ba2e0d868da45161758d412a" }, { "source": "Revenue - Standard Capital Superannuation Benefit (SCSB)", "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/standard-capital-superannuation-benefit.aspx", "figure": "€765 ", "value": 765, "unit": "EUR", "vat": null, "axis": { "relief": "basic exemption per complete year of service" }, "retrieved_at": "2026-11-07", "quote": "Add €765 for each complete year of service", "source_class": "primary-government", "text_sha256": "28bd442f81141dbc7a0952bbe2bf3d7d3aa16148d01d92a1763d24fc2ffee3cc" }, { "source": "Revenue - Other tax-exempt termination payments", "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/tax-exempt.aspx", "figure": "two years", "value": 2, "unit": "year", "vat": null, "axis": { "relief": "retraining exemption minimum service" }, "retrieved_at": "2026-11-07", "quote": "you have more than two years continuous service with your employer", "source_class": "primary-government", "text_sha256": "2f86940e3e6ac498a09cacb0e08bdf0c83f9dcb60b4d50802ce62b278e9f5f3e" } ], "not_published": [ { "source": "Revenue - Lump sum payments (section index)", "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/index.aspx", "retrieved_at": "2026-10-24", "reason": "read in full and no accepted figure on the page" }, { "source": "Revenue - Compensation for a change in working practices", "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/change-working-practices.aspx", "retrieved_at": "2026-10-24", "reason": "read in full and no accepted figure on the page" }, { "source": "Taxes Consolidation Act 1997, section 123 (payments on retirement or removal from office or employment)", "url": "https://www.irishstatutebook.ie/eli/1997/act/39/section/123/enacted/en/html", "retrieved_at": "2026-10-10", "reason": "every candidate on the page was refused" }, { "source": "Taxes Consolidation Act 1997, section 201 (exemptions and reliefs in respect of tax under section 123)", "url": "https://www.irishstatutebook.ie/eli/1997/act/39/section/201/enacted/en/html", "retrieved_at": "2026-10-10", "reason": "every candidate on the page was refused" }, { "source": "Taxes Consolidation Act 1997, Schedule 3 (reliefs in respect of income tax charged on payments on retirement)", "url": "https://www.irishstatutebook.ie/eli/1997/act/39/schedule/3/enacted/en/html", "retrieved_at": "2026-10-10", "reason": "every candidate on the page was refused" }, { "source": "Taxes Consolidation Act 1997, section 480 (relief for certain sums chargeable under section 123)", "url": "https://www.irishstatutebook.ie/eli/1997/act/39/section/480/enacted/en/html", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/index.aspx", "label": "Revenue - Lump sum payments (section index)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/basic-exemption.aspx", "label": "Revenue - Basic exemption", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/increased-exemption.aspx", "label": "Revenue - Increased exemption", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/standard-capital-superannuation-benefit.aspx", "label": "Revenue - Standard Capital Superannuation Benefit (SCSB)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/tax-exempt.aspx", "label": "Revenue - Other tax-exempt termination payments", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/change-working-practices.aspx", "label": "Revenue - Compensation for a change in working practices", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irishstatutebook.ie/eli/1997/act/39/section/123/enacted/en/html", "label": "Taxes Consolidation Act 1997, section 123 (payments on retirement or removal from office or employment)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irishstatutebook.ie/eli/1997/act/39/section/201/enacted/en/html", "label": "Taxes Consolidation Act 1997, section 201 (exemptions and reliefs in respect of tax under section 123)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irishstatutebook.ie/eli/1997/act/39/schedule/3/enacted/en/html", "label": "Taxes Consolidation Act 1997, Schedule 3 (reliefs in respect of income tax charged on payments on retirement)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irishstatutebook.ie/eli/1997/act/39/section/480/enacted/en/html", "label": "Taxes Consolidation Act 1997, section 480 (relief for certain sums chargeable under section 123)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.citizensinformation.ie/en/employment/retirement/income-tax-in-retirement/retirement-lump-sum-taxation/", "label": "Citizens Information - Taxation of lump sum payments", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.citizensinformation.ie/en/money-and-tax/tax/income-tax/universal-social-charge/", "label": "Citizens Information - Universal Social Charge (USC)", "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 Treatment of Termination Payments", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/form-790aa.pdf", "label": "Revenue - Form 790AA (SCSB claim)", "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). 8 of the 14 named sources that could be read published a usable figure; 6 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 EUR (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 13 figures, never sentences; 121 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): the relief crossover surface. Revenue states three reliefs as three separate rules; across a grid of (average annual pay x full years of service x ex-gratia size x pension lump sum taken) we compute which relief is highest at every point, where the boundaries between them fall, and what share of a payment survives tax - including where the EUR200,000 lifetime limit starts to bind. Nobody publishes the map, only the three rules.", "embed": "

765 to 500,000 EUR

11 of 13 published figures (relief), Redundancy Payment Tax Treatment, across 8 sources, read 7 November 2026

Source: redundancycalculatorireland.com Redundancy Payment Tax Treatment
" }