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Redundancy pay after 2 years in Ireland

Exactly what 2 years of service is worth: your statutory payment, the notice you're owed, and how much of any extra offer stays tax-free.

The short answer

With 2 years' service you're entitled to 5 weeks' pay: two weeks for every year of service, plus one bonus week. Statutory pay counts your gross weekly wage up to a €600 cap, so the most you can get is:

Maximum statutory redundancy, 2 years
€3,000
completely tax-free

Earning less than €600 a week? Your figure is lower, because it's based on your actual pay. The table below shows the range.

What 2 years is worth at different pay levels

5 weeks × your gross weekly pay, with anything above €600 a week ignored for this calculation:

Your gross weekly payStatutory redundancy (5 weeks)
€400€2,000
€500€2,500
€600€3,000
€750 (capped at €600)€3,000

This is the legal minimum. It is tax-free, and your employer must pay it if you have at least two years of continuous service.

Work out your exact figure →

Notice you're owed after 2 years

Separate from redundancy pay, the law sets a minimum notice period based on service. After 2 years you're entitled to 2 weeks of notice, paid as normal. Your contract may promise more, and it always wins if it's better. If your employer wants you to leave straight away, they can pay you in lieu of notice instead.

During the last two weeks of notice you also have the right to paid time off to look for work. Full detail on everything you're owed.

Tax after 2 years of service

Your statutory redundancy is tax-free, always. If your employer adds an ex-gratia payment on top, that part is tax-free up to whichever relief gives you most. With 2 years of service:

ReliefTax-free amount with 2 years
Basic Exemption (€10,160 + €765 × 2)€11,690
Increased Exemption (+€10,000, conditions apply)€21,690
SCSB, average pay €40,000 (€40,000 × 2 ÷ 15)€5,333
SCSB, average pay €60,000 (€60,000 × 2 ÷ 15)€8,000

Revenue lets you use the highest of these. Only the ex-gratia above that amount is taxed, at income tax and USC rates, never PRSI. With 2 years of service the exemptions usually beat the SCSB, unless your salary is high. See the full workings on the tax page.

Example: 2 years on €800 a week

Say you earn €800 a week (about €41,600 a year) with 2 years' service, and your employer offers an ex-gratia of 4 weeks' pay per year of service on top of the statutory minimum. Here's how it lands:

Statutory redundancy (€600 cap × 5 weeks)€3,000 · tax-free
Ex-gratia from employer (€800 × 4 × 2)€6,400
Best tax relief: Increased Exemption€21,690
Taxable part of the ex-gratia€0
Tax dueNothing, it all fits inside the relief
Total in your pocket€9,400

The whole package is tax-free here, because the ex-gratia is smaller than your increased exemption. Your own figures will differ, so run them through the calculator.

Redundancy pay for other service lengths

Not 2 years exactly? Pick the closest: