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 (鈥淓T鈥�) (in Northern Ireland, 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 鈥� 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 rate of one week鈥檚 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.