There is a statutory formula which must be applied when calculating PENP. Broadly speaking, PENP equates to the basic salary the employee would have received during any unworked period of notice.
PENP is always subject to tax and national insurance contributions. (Any remaining balance of the termination payment, over and above PENP, can be paid tax-free up to £30,000 with any excess over that threshold being subject to income tax but not employee’s national insurance contributions.) As taxation is a highly relevant issue when negotiating and agreeing termination payments, we recommend that employers take tailored advice on the specific circumstances when agreeing a termination package with an employee.
If you are a Make UK subscriber, you can speak with your regular adviser about queries relating to termination payments including PENP and/or access further information in our HRL Resources. If you are not a Make UK subscriber, you can contact us for further support on this topic or to access our resources please click here for information on how we can help your business.
About FlashAcademy®
For organisations seeking to unlock the potential of a diverse workforce, FlashAcademy® is a digital platform that helps to accelerate workplace specific English skills. Improve business productivity, by better delivering health & safety training and technical vocabulary that helps migrant workers feel valued and more able to succeed in their role.
The platform works across a range of devices for maximum flexibility and all training is delivered in the worker’s home language.
The result of this one-of a-kind platform is a more integrated, productive workforce and a safer workplace for all employees.
- Ensure all employees engage with Health and Safety briefings and understand regulations in the workplace. The Workplace English App prioritises these essential areas to help workers operate safely.
- Improves productivity while developing employee culture and communication with training that covers industry-specific vocabulary as well as developing general English skills.
- Easy to set-up and less supervision needed. Accessible on all devices to allow companies to assign training that suits you and your employees - doesn’t require dedicated time away from production line
- Targeted focus for employees who may be falling behind. A comprehensive dashboard makes it easy to track progress for reporting to management and stakeholders.
Looking to improve English skills amongst your diverse workforce? Do you need support delivering better Health and Safety training for migrant workers?
If yes, then we can help. Developed in partnership between Make UK and FlashAcademy®, our Workplace English App supports employers to deliver learning for employees who don’t have English as their first language. A combination of technical and general English training from 20 home languages, the digital platform enables businesses to improve communication, safety, and productivity.
FlashAcademy® Workplace is a new digital platform for workplaces, supporting employers to deliver learning for employees who don’t have English as their first language. A combination of technical and general English training from 20 home languages, the platform enables businesses to improve communication, safety and productivity.
- Adapted to each individual employee - English language training is provided from the employee’s home language, allowing for clear translations and independent learning opportunities.
- Vocabulary for work/home - Improves safety and productivity while developing employee culture and communication with training that covers industry-specific vocabulary as well as developing general English skills.
- Engaging training - A unique combination of games and learning activities creates an absorbing training programme that really accelerates English learning.
- Easy to implement - The platform is available to access across a range of di¬fferent devices, allowing your company to assign training in a way that suits you and your employees.
- Increasing safety - Help ensure employees with English as a second language can engage with health and safety briefings. FlashAcademy® prioritises these essential areas to help workers operate safely.
- Track progress and usage - Management can track progress and usage across the company. Employees get immediate feedback to confirm their level of understanding.
- Dedicated support – a committed Success Team are on hand to help with all areas of implementation including training, on-boarding, troubleshooting and general support.