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Redundancy Pay Tax Calculator

Estimate how much tax you will pay on a genuine redundancy payment, including the tax-free component and ETP tax rates.

Last verified: 1 July 2025

How much tax do I pay on a redundancy payment in 2025-26?

A genuine redundancy payment gets a tax-free slice of $12,524 base + $6,261 per completed year of service (2025-26). Anything above this tax-free cap is treated as an Employment Termination Payment (ETP) — taxed at 15% (+2% Medicare) up to $260,000 (2025-26 ETP cap) if you are at/above preservation age 60, or 30% + 2% under 60, then 45% above the cap. Unused annual and long-service leave paid out is taxed separately at a flat 32% marginal rate. Source: Australian Taxation Office.

Worked example. 45-year-old with 10 completed years of service receives a $120,000 genuine redundancy payment. Tax-free slice = $12,524 + (10 × $6,261) = $75,134 tax-free. ETP component = $120,000 − $75,134 = $44,866. ETP tax at 30% + 2% = ~$14,357 tax. Net redundancy ~$105,643. At age 60+ the ETP tax drops to 15% + 2% = ~$7,628, lifting the net to ~$112,372 — the over-60 concessional rate is worth ~$6,700 on the same payment.
years
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Your ordinary weekly pay before tax, not including overtime, bonuses, or incentive payments.

Is this a small business (fewer than 15 employees)?
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Your other taxable income (salary, wages, etc.) for the same financial year. This affects the ETP cap calculation.

General information and estimates only — not financial, tax, or legal advice. Always verify with a licensed adviser or the ATO.