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HMRC internal manual

National Insurance Manual

NIM07051 - Class 1 NICs: Payments made under employment legislation: Redundancy: Protective awards: Assessment by employment tribunal of amount payable by the employer to the employee

Section 190 Trade Union and Labour Relations (Consolidation) Act 1992

NIM07050 explains that an employment tribunal (“ET”) (in NorthernIreland, an industrial tribunal) can make a protective award:

  • requiring an employer to pay remuneration to any employee whom it failed to consult about making redundant
  • for such period - the protected period – which the ET considers just in the circumstances but which must not exceed 90 days.

Under a protective award, an affected employee is entitled to remuneration at the rateof one week’s pay for each week of the protected period.

For details about:

  • the protected period, see NIM07050
  • the NICs treatment of remuneration paid under a protective award, see NIM07052.