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Handling Redundancy Risks at the End of the Financial year & Employment Rights Act 2025 Changes

Written by Bobby Ahmed | 09-Mar-2026 09:04:50

End of financial year redundancy programmes tend to move quickly because budgets close, new headcount plans are set, and restructure decisions get pushed through. Speed is not the problem on its own. The risk comes when timing pressure leads to shortcuts in consultation, pooling, selection scoring, or redeployment. 

What Redundancy Means in UK Law

A redundancy situation usually exists where the employer has a genuine business reason such as:

• The business is closing
• A workplace is closing
• There is a reduced need for employees to do work of a particular kind
• A reorganisation removes roles or reduces numbers

If the real reason is performance, conduct, sickness management, or a relationship breakdown, a redundancy label can be challenged as unfair dismissal.

Why Year End Redundancy Programmes are Higher Risk

Year-end programmes often create the same pressure points:

• Consultation starts late, so it looks like the decision was already made
• Selection pools are drawn narrowly, which can look engineered
• Scoring is rushed, with weak evidence behind ratings
• Redeployment is treated as a final step rather than running alongside consultation
• Cuts happen in waves across sites and teams, and the business accidentally triggers collective consultation duties

A Fair Redundancy Process, in a Workable Order

A. Get the proposal clear before speaking to staff

Write a short record that explains:

• What is changing and why
• What the future structure looks like
• Which roles may be affected
• Why those roles are within scope

Keep the language consistent across documents, managers, and announcements.

B. Choose the right selection pool

Pooling is often where claims begin. Tribunals look at whether the pool makes sense in reality, not on paper.

Consider:

• Who does similar work day to day
• Whether people can cover each other’s tasks
• Whether the work is interchangeable across teams or locations
• Why some roles are included and others are not

Record your reasoning. Even if the answer is straightforward, write it down.

C. Use selection criteria you can prove

Selection criteria should be objective where possible and supported by evidence you can show.

Common criteria include:

• Skills and experience relevant to the future need
• Qualifications that are genuinely required
• Performance history supported by appraisals, targets, or measurable output
• Disciplinary record, applied consistently

Be careful with absence scoring. Disability related absence can create discrimination risk if counted in the same way as other absence without thought and adjustment.

D. Consult properly, not just formally

Consultation should give employees a real chance to respond to the proposals, challenge scoring, and propose alternatives.

A good consultation meeting normally covers:

• The business reason and proposed changes
• The pool and why it is set that way
• The selection criteria and how scoring works 
• Their provisional score and the evidence behind it
• Alternatives to redundancy, including suitable roles elsewhere
• Next steps and timescales

Keep notes that show what was raised and how it was handled.

E. Run redeployment alongside consultation

Redeployment should be active and documented. Do not leave it until after scoring is final.

Good practice includes:

• Sharing a list of suitable vacancies early
• Giving a clear route for expressions of interest
• Recording why a vacancy is suitable or not suitable
• Considering trial periods where the law allows

F. Confirm outcomes, notice, pay, and appeals

Your final letters should be clear and complete, covering:

• The dismissal reason and decision date
• Notice and the termination date
• Statutory redundancy pay and any enhanced scheme
• Holiday pay and benefits treatment
• Appeal route, with a deadline

An appeal can fix scoring issues or process problems if handled properly.

Collective Consultation: The Year End Issue That Causes the Biggest Costs

Collective consultation applies when an employer proposes 20 or more redundancies at one establishment within 90 days.

If collective consultation applies, you will usually need:

• Consultation with a recognised union or elected employee representatives
• A formal consultation period that starts in time to be meaningful
• Notification to the Secretary of State using the HR1 form

A common year end mistake is treating each site or each team as separate without tracking the overall numbers and timings.

Employment Rights Act 2025 Changes That Affect Redundancy Planning in 2026/27

Some changes are already scheduled with dates, so planning needs to reflect them:

Protective Awards for Collective Consultation Failures Increase in April 2026

From 6 April 2026, the maximum protective award for failing to comply with collective consultation increases from 90 days’ pay to 180 days’ pay per affected employee.

This increases the cost of getting collective consultation wrong, particularly in large programmes.

Unfair Dismissal Qualifying Period Reduces in 2027

From 1 January 2027, unfair dismissal protection becomes available after six months rather than two years.

Practical effect: redundancy processes involving newer hires will carry more claim exposure. The process and evidence need to be strong for short service employees too.

Fire and Rehire Rules

If your restructure includes changing terms rather than removing roles, keep an eye on the timetable for tighter restrictions due in 2027. Even before new measures take effect, dismiss and re engage approaches can still lead to unfair dismissal and consultation disputes depending on the facts.

A Sensible Year End Timeline

Timing depends on numbers and complexity, but the following pattern reduces avoidable risk:

• Early planning: lock the business case, pools, and selection method, and check whether collective consultation is likely
• Start consultation early enough to matter, including rep elections if required
• Share scoring with evidence, allow challenges, and document responses
• Keep redeployment live throughout
• Leave time for appeals before final exit dates where possible

Common Pitfalls of Redundancy, and What to do Instead

Redundancy Pitfall: Managers speak as if outcomes are final
Better Approach: Keep language at proposal stage until consultation genuinely ends

Redundancy Pitfall:  Pool looks designed to remove a person
 Better Approach:  Explain interchangeability of work and why the pool matches reality

Redundancy Pitfall:  Scoring is not evidenced
Better Approach:  Tie every score to an appraisal, metrics, records, or demonstrable examples

•  Redundancy Pitfall: Redeployment is a tick box step
 Better Approach:  Keep a written log of roles reviewed, offers made, and reasons

•  Redundancy Pitfall:  Equality risk not checked
 Better Approach:  Review whether selection outcomes disproportionately affect a protected group and document the justification or consider adjustments

Quick Readiness Checklist for HR and Leadership

Use this to pressure test whether you are ready to start consultation:

• One page business case and proposed structure chart
• Written pool rationale for each affected area
• Selection criteria and scoring guidance with evidence sources
• Consultation pack and manager briefing notes
• A central tracker for proposed redundancies by site and date
• A recorded redeployment process and vacancy list
• Draft letters covering notice, pay, and appeals
• Plan for collective consultation and HR1 if thresholds are met

End of financial year redundancy programmes can be lawful, but the legal and cost risks rise quickly when timing pressure leads to weak consultation, unclear pooling, or poorly evidenced scoring. With collective redundancy penalties increasing from 6 April 2026 and unfair dismissal rights extending to employees with six months’ service from 1 January 2027, employers need tighter planning, stronger records, and a more consistent approach to redeployment and communication. A well-paced process that treats consultation as real, not procedural, is still the most reliable way to reduce claims and protect business continuity.