The ET Schedule of Loss
The Schedule of Loss is the document setting out all financial heads of claim in an ET case: basic award, compensatory award (immediate loss, future loss, pension loss, loss of statutory rights), and injury to feelings. Employment loss experts prepare or review Schedules of Loss for complex or high-value cases.
ERA 2025: Uncapped Awards from January 2027
The Employment Rights Act 2025 removes the current cap on unfair dismissal compensation, increasing potential exposure particularly for senior employees and high earners, with changes coming into force 1 January 2027.
Any employee recruited on or before 1 July 2026 will immediately gain unfair dismissal protection on 1 January 2027, meaning decisions being made by employers right now will be subject to uncapped compensation in any resulting tribunal claim.
With uncapped awards, employment loss experts will be required in virtually every significant ET case to provide precise financial evidence of actual loss. Read our ERA 2025 guide.
Polkey Reductions
Polkey reductions allow tribunals to reduce compensation where the employer can show that dismissal would have occurred anyway even if a fair procedure had been followed. With uncapped awards, Polkey deductions become a crucial tool for employers facing significant financial exposure. Employment loss experts assist by modelling the financial impact of different Polkey percentage reductions on the total award.
Discrimination Claims: Uncapped Already
Discrimination, whistleblowing, and automatically unfair dismissal claims already carry unlimited compensation. Discrimination claims carry uncapped compensation potential for genuine financial losses, psychological injury, and career disruption throughout ET proceedings.
Vento Bands: Injury to Feelings
Vento bands for injury to feelings awards: lower band £1,100 to £11,200; middle band £11,200 to £33,700; upper band £33,700 to £56,200 (2025 update). Employment loss experts address the financial heads of loss; the Vento award is assessed separately by the tribunal.
Frequently Asked Questions
ET loss of earnings calculations require net income assessment minus tax and National Insurance multiplied by absence periods for past loss, with future loss assessed based on how long it will realistically take the claimant to find comparable employment, typically 6 to 12 months though extended periods may apply where career change is necessitated or exceptional circumstances are demonstrated.