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Employment Termination Payments (ETP)

Redundancy payments
Payments you receive for a genuine redundancy are tax-free up to a limit based on the number of years you had worked for that employer.
Schedule 11 - Tax table for employment termination payments
Tax table for payments made to an individual as an employment termination payment or a delayed termination payment. For payments made on or after 1 July 2017.
Schedule 7 - Tax table for unused leave payments on termination of employment
Tax table for payments made to an employee for unused leave on termination of their employment. For payments made on or after 1 July 2017.
Taxation of termination payments
Information on how employers calculate and report the tax on an employment termination payment (ETP) and other payments when an employee's employment is terminated.