{"id":105443,"date":"2026-07-08T13:03:13","date_gmt":"2026-07-08T07:33:13","guid":{"rendered":"https:\/\/seminarsonly.com\/news\/?p=105443"},"modified":"2026-07-08T13:12:42","modified_gmt":"2026-07-08T07:42:42","slug":"redundancy-payment-calculator","status":"publish","type":"post","link":"https:\/\/seminarsonly.com\/news\/redundancy-payment-calculator\/","title":{"rendered":"Redundancy Payment Calculator Australia: Pay &#038; Tax 2026-27"},"content":{"rendered":"<div style=\"background: #eef4fa; border-left: 4px solid #0b3d6e; padding: 16px 18px; border-radius: 6px; margin: 0 0 22px 0;\">\n<p style=\"font-size: 17px; line-height: 1.65; color: #22303c; margin: 0;\"><strong>Quick answer:<\/strong> The calculator below shows two things: the minimum redundancy pay your employer must give you under the Fair Work National Employment Standards, and how much tax you will pay on a genuine redundancy payment using the 2026-27 ATO tax-free limit of $13,598 plus $6,801 for each completed year of service.<\/p>\n<\/div>\n\t<div class=\"calchub\" data-calc=\"redundancy\">\n\t\t<h3 class=\"calchub-title\">Redundancy payment calculator (Australia)<\/h3>\n\t\t<p class=\"calchub-note\">Shows the Fair Work minimum redundancy pay for your service and estimates the tax on your total genuine redundancy payment using the 2026-27 ATO tax-free limit.<\/p>\n\n\t\t<div class=\"calchub-field\">\n\t\t\t<label for=\"rd-years\">Completed years of continuous service: <strong id=\"rd-years-val\">5<\/strong><\/label>\n\t\t\t<input type=\"range\" id=\"rd-years\" min=\"0\" max=\"40\" step=\"1\" value=\"5\">\n\t\t<\/div>\n\n\t\t<div class=\"calchub-field\">\n\t\t\t<label for=\"rd-weekly\">Weekly base pay (dollars, before tax)<\/label>\n\t\t\t<input type=\"number\" id=\"rd-weekly\" min=\"0\" max=\"50000\" step=\"10\" value=\"1800\" inputmode=\"numeric\">\n\t\t<\/div>\n\n\t\t<div class=\"calchub-field\">\n\t\t\t<label for=\"rd-total\">Total redundancy payment offered (dollars, leave blank to use the Fair Work minimum)<\/label>\n\t\t\t<input type=\"number\" id=\"rd-total\" min=\"0\" max=\"10000000\" step=\"100\" value=\"\" placeholder=\"Optional\" inputmode=\"numeric\">\n\t\t<\/div>\n\n\t\t<div class=\"calchub-field\">\n\t\t\t<label for=\"rd-age\">Your age when paid<\/label>\n\t\t\t<select id=\"rd-age\">\n\t\t\t\t<option value=\"under60\" selected>Under 60<\/option>\n\t\t\t\t<option value=\"over60\">60 or older<\/option>\n\t\t\t<\/select>\n\t\t<\/div>\n\n\t\t<div class=\"calchub-results\" aria-live=\"polite\">\n\t\t\t<div class=\"calchub-row\"><span>Fair Work minimum redundancy pay<\/span><strong id=\"rd-nes\">0<\/strong><\/div>\n\t\t\t<div class=\"calchub-row\"><span>Tax-free limit (2026-27)<\/span><strong id=\"rd-taxfree\">0<\/strong><\/div>\n\t\t\t<div class=\"calchub-row\"><span>Taxable ETP portion<\/span><strong id=\"rd-etp\">0<\/strong><\/div>\n\t\t\t<div class=\"calchub-row\"><span>Estimated tax on ETP<\/span><strong id=\"rd-tax\">0<\/strong><\/div>\n\t\t\t<div class=\"calchub-row calchub-row-total\"><span>Estimated after-tax payment<\/span><strong id=\"rd-net\">0<\/strong><\/div>\n\t\t<\/div>\n\n\t\t<p class=\"calchub-disclaimer\">Fair Work minimum uses the National Employment Standards scale (4 to 16 weeks; service of 10 or more years reverts to 12 weeks). Small business employers with fewer than 15 employees are generally exempt from redundancy pay, and some awards differ. Tax estimate applies the 2026-27 genuine redundancy tax-free limit of 13,598 dollars plus 6,801 dollars per completed year, then 32 percent (under 60) or 17 percent (60 plus, under Age Pension age) including Medicare on the ETP up to the 270,000 dollar ETP cap, and 47 percent above it. Unused leave payouts are taxed separately and are not included. This is an estimate only; confirm with the ATO, Fair Work or a tax agent.<\/p>\n\t<\/div>\n\t\n<p style=\"text-align: center; margin: 0 0 22px 0;\"><img decoding=\"async\" style=\"max-width: 100%; height: auto; border-radius: 10px;\" 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\" alt=\"Australian redundancy example: 8 years of service gives 14 weeks minimum pay under Fair Work and a tax-free limit of 68,006 dollars in 2026-27\" width=\"480\" height=\"220\" \/><\/p>\n<div style=\"background: #fdf6e3; border-left: 4px solid #b8860b; padding: 16px 18px; border-radius: 6px; margin: 0 0 22px 0;\">\n<p style=\"font-size: 17px; line-height: 1.65; color: #22303c; margin: 0;\"><strong>TLDR:<\/strong> With 8 completed years of service you are entitled to at least 14 weeks of pay, and the first $68,006 of a genuine redundancy payment is completely tax free in 2026-27. Amounts above the tax-free limit are taxed as an employment termination payment at 32 percent if you are under 60, or 17 percent if you are 60 or older, up to the $270,000 ETP cap.<\/p>\n<\/div>\n<div style=\"background: #f4f7fa; border: 1px solid #dfe5ec; padding: 16px 20px; border-radius: 8px; margin: 0 0 24px 0;\">\n<p style=\"font-size: 18px; font-weight: bold; color: #0b3d6e; margin: 0 0 8px 0;\">Table of contents<\/p>\n<ul style=\"font-size: 17px; line-height: 1.9; color: #0b3d6e; margin: 0; padding-left: 22px;\">\n<li><a style=\"color: #0b3d6e; text-decoration: underline;\" href=\"#nes\">Fair Work minimum redundancy pay<\/a><\/li>\n<li><a style=\"color: #0b3d6e; text-decoration: underline;\" href=\"#taxfree\">The tax-free limit<\/a><\/li>\n<li><a style=\"color: #0b3d6e; text-decoration: underline;\" href=\"#etp\">Tax above the limit<\/a><\/li>\n<li><a style=\"color: #0b3d6e; text-decoration: underline;\" href=\"#faq\">Common questions<\/a><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"nes\" style=\"color: #0b3d6e; font-size: 26px; font-weight: bold; margin: 32px 0 14px 0; line-height: 1.3;\">Fair Work minimum redundancy pay<\/h2>\n<p style=\"font-size: 18px; line-height: 1.75; color: #333333; margin: 0 0 16px 0;\">The National Employment Standards set the minimum weeks of pay based on continuous service. Note the quirk at the end of the table: entitlement peaks at 16 weeks for 9 years of service, then drops to 12 weeks at 10 years or more, because long service leave entitlements are assumed to take over.<\/p>\n<table style=\"width: 100%; border-collapse: collapse; font-size: 17px; margin: 0 0 20px 0;\">\n<tbody>\n<tr>\n<th style=\"background: #0b3d6e; color: #ffffff; padding: 10px 12px; text-align: left; font-size: 16px; border: 1px solid #0b3d6e;\">Continuous service<\/th>\n<th style=\"background: #0b3d6e; color: #ffffff; padding: 10px 12px; text-align: left; font-size: 16px; border: 1px solid #0b3d6e;\">Minimum redundancy pay<\/th>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">At least 1 year (but less than 2)<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">4 weeks<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">At least 2 years (but less than 3)<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">6 weeks<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">At least 3 years (but less than 4)<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">7 weeks<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">At least 4 years (but less than 5)<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">8 weeks<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">At least 5 years (but less than 6)<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">10 weeks<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">At least 6 years (but less than 7)<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">11 weeks<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">At least 7 years (but less than 8)<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">13 weeks<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">At least 8 years (but less than 9)<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">14 weeks<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">At least 9 years (but less than 10)<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">16 weeks<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">At least 10 years or more<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #dfe5ec; color: #333333;\">12 weeks<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-size: 18px; line-height: 1.75; color: #333333; margin: 0 0 16px 0;\">Two big exceptions: small business employers with fewer than 15 employees are generally exempt from redundancy pay, and some awards or agreements provide more than the minimum. Your contract or enterprise agreement can only improve on these figures, never reduce them.<\/p>\n<h3><span style=\"color: #000080;\">Related Calculators<\/span><\/h3>\n<h4><a href=\"https:\/\/seminarsonly.com\/news\/australia-income-tax-calculator\/\">1. Australia Income Tax Calculator 2026-27<\/a><\/h4>\n<h4><a href=\"https:\/\/seminarsonly.com\/news\/australia-pr-points-calculator\/\">2. Australia PR Points Calculator<\/a><\/h4>\n<h4><a href=\"https:\/\/seminarsonly.com\/news\/ccs-calculator\/\">3. CCS Calculator 2026-27<\/a><\/h4>\n<h2 id=\"taxfree\" style=\"color: #0b3d6e; font-size: 26px; font-weight: bold; margin: 32px 0 14px 0; line-height: 1.3;\">The tax-free limit<\/h2>\n<p style=\"font-size: 18px; line-height: 1.75; color: #333333; margin: 0 0 16px 0;\">If your redundancy is genuine, meaning your role itself is no longer required, part of the payment is completely tax free. For 2026-27 the limit is $13,598 plus $6,801 for each completed year of service. Only full completed years count: 7 years and 11 months counts as 7. These amounts are indexed every July, so check the current figures if you are reading this in a later year.<\/p>\n<h2 id=\"etp\" style=\"color: #0b3d6e; font-size: 26px; font-weight: bold; margin: 32px 0 14px 0; line-height: 1.3;\">Tax above the limit<\/h2>\n<p style=\"font-size: 18px; line-height: 1.75; color: #333333; margin: 0 0 16px 0;\">Anything above the tax-free limit becomes an employment termination payment. Up to the ETP cap of $270,000 it is taxed at 32 percent including Medicare if you are under 60, or 17 percent if you have reached 60 but are under Age Pension age. Amounts above the cap are taxed at the top rate. Unused annual leave and long service leave are paid and taxed separately under their own rules and are not part of the redundancy tax-free limit, which surprises many people.<\/p>\n<h2 id=\"faq\" style=\"color: #0b3d6e; font-size: 26px; font-weight: bold; margin: 32px 0 14px 0; line-height: 1.3;\">Common questions<\/h2>\n<h3 style=\"color: #b8860b; font-size: 21px; font-weight: bold; margin: 24px 0 10px 0; line-height: 1.35;\">Does voluntary redundancy qualify for the tax-free treatment?<\/h3>\n<p style=\"font-size: 18px; line-height: 1.75; color: #333333; margin: 0 0 16px 0;\">It can, if the program is employer initiated and the role genuinely ceases to exist. A resignation you initiate yourself does not qualify, even if you felt pressured, and neither does dismissal for performance or reaching a contracted retirement age.<\/p>\n<h3 style=\"color: #b8860b; font-size: 21px; font-weight: bold; margin: 24px 0 10px 0; line-height: 1.35;\">Is redundancy pay based on my full salary?<\/h3>\n<p style=\"font-size: 18px; line-height: 1.75; color: #333333; margin: 0 0 16px 0;\">It is based on your base rate of pay for ordinary hours. Overtime, allowances and bonuses are generally excluded from the weekly figure used in the calculation.<\/p>\n<h3 style=\"color: #b8860b; font-size: 21px; font-weight: bold; margin: 24px 0 10px 0; line-height: 1.35;\">What if my employer will not pay?<\/h3>\n<p style=\"font-size: 18px; line-height: 1.75; color: #333333; margin: 0 0 16px 0;\">Contact the Fair Work Ombudsman. Redundancy entitlements under the NES are legally enforceable, and the Ombudsman can investigate and recover unpaid amounts.<\/p>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"TechArticle\",\"headline\":\"Redundancy payment calculator Australia: pay and tax 2026-27\",\"description\":\"Free Australian redundancy calculator. 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