Is a redundant employee who has turned down an offer of suitable alternative employment still entitled to paid time off to look for other employment?
At which rate of tax is any redundancy payment above £30,000 taxed?
If a redundant employee accepts alternative work for a fixed term, what are his or her rights when that fixed term comes to an end?
Is a redundant employee still entitled to reasonable paid time off to look for other employment while undertaking a trial period of alternative employment?
If an alternative but less well-paid position is offered to a redundant employee, is there any obligation on the employer to continue paying the employee at his or her current level?
Where an employee has been given notice of redundancy, if he or she seeks to leave before the end of the notice period to take up a new job will this affect his or her statutory redundancy payment?
Is an employer obliged to wait a certain period of time before re-employing an employee who was dismissed for redundancy?
Is an employer precluded from re-employing an ex-employee whose contract was terminated by reason of redundancy?
Can an employee who is re-employed after having been made redundant retain his or her statutory redundancy pay?
What happens to an employee's continuity of service if he or she is made redundant and then reinstated?
If recruiting to a position from which an employee was recently dismissed for redundancy, must the employer offer the job to the individual who was made redundant?
Where a vacancy arises because an employee leaves, but this occurs after an earlier redundancy exercise, is the employer obliged to offer the vacant position to one of the individuals who was made redundant?
Can an employee with less than the required service to claim unfair dismissal who believes that he or she has been unfairly selected for redundancy bring a tribunal claim?
If an employee in a TUPE situation refuses to transfer, will he or she be entitled to a redundancy payment?
Where a transferee has no need for the employees transferred to it under TUPE, can the selection pool for redundancy include only the transferred employees, or must it also include the transferee's existing workforce?
In general, redundancy payments are not subject to income tax. However, to the extent that payment exceeds £30,000, they are treated as employment income and chargeable to tax under s.403 of the Income Tax (Earnings and Pensions) Act 2003. The amount above £30,000 is taxed at the employee’s marginal rate of tax, ie at the highest rate of tax applicable to the employee in question, as if it were the “top slice” of the employee’s income for that tax year.
Where an employee tenders his or her resignation prior to the announcement of the closure of the business will he or she be entitled to redundancy compensation?
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