Post-employment notice pay (PENP) webinar series

Catch up on our employment tax specialists for this two-part webinar series to learn how to apply the PENP rules and hear our practical pointers.

10 July 2023

Event

Post-employment notice pay (PENP) calculations can be complex.

Employment tax specialists, Laura Allwright and Matthew Norris, spoke in this two-part webinar series to learn how to apply the PENP rules and hear our practical pointers.

Event details

Part One: Introduction to Post-employment notice pay

During this session we discussed the “post-employment notice pay” (PENP) rules, including:

  • When the PENP rules must be applied
  • What information you need in order to be able to run the PENP calculation
  • How to calculate PENP
  • Practical pointers/things to remember when calculating PENP

Part Two: Post-employment notice pay – difficult issues in practice

During the second part of this series we covered more unusual scenarios where there can be uncertainty as to how to apply the PENP calculation, including:

  • Dismissal for gross misconduct
  • Employees on sick leave, maternity leave or other leave
  • Employee in receipt of allowances
  • Two-stage settlements