If you are an employee who has been dismissed or otherwise treated unfairly or unlawfully (e.g. discrimination) at work, you may be able to make a claim to an employment tribunal. Part of the process of making a claim is to submit a schedule of loss, which details the financial losses you say you have suffered and, in the case of discrimination or detrimental treatment, non-financial losses such as compensation for injury to feelings.

Your schedule of loss is an indication of how you value your claim.

A well-prepared schedule of loss may help you to negotiate a settlement before your tribunal hearing.

In order to complete a schedule of loss, you will need to itemise all of the financial losses you have incurred, including loss of earnings, pension rights and any other benefits during the course of your employment. You should also include how much future loss you are likely to suffer, and this could take into account things like lost promotion opportunities, pay-rises, bonuses, LTIPs, stock options or career progression, out-of-pocket expenses as well as loss of earnings, pension rights and benefits.

A schedule of loss is made up several parts depending on your claims:

● an opening section to record the facts and figures

● the basic award 

● the financial award (loss of earnings)

● compensation for loss of statutory rights

● additional costs/financial losses

● penalty payments

● the non-financial award (e.g. injury to feelings)

● acas uplift

● interest

● grossing up for tax

The facts and figures

Here you should set out the background information, such as your start date, termination date, age, salary (net and gross), benefits (and value) etc.

This section helps the Tribunal and your former employer to understand and agree the basis for the calculations that follow.

The basic reward for unfair dismissal or constructive unfair dismissal

This is a statutory award based on your length of service and age at the date of dismissal (or resignation in the case of a constructive dismissal claim)

The calculation is actually the same as that used to calculate statutory redundancy. If you have been made redundant and paid a statutory redundancy payment, this should be noted in your schedule of loss.

The Financial award (Loss of earnings)

In this section you would set out your loss of earnings (and other benefits) up to the date of your final hearing or the point at which your losses stopped if for example, you found another job.

You would also include the future loss you are going to incur beyond the hearing and you should give credit for any replacement income you have received, including state benefits.

For claims involving only unfair dismissal (and constructive dismissal), there is a cap that applies to the amount of compensation you can be awarded of the lesser of 52 weeks’ pay or £105,707 for the year to April 2024. 

In cases of discrimination or whistleblowing, there is no such cap, so you may be able to claim more for future losses. 

Loss of statutory rights

This is a sum usually of between £350 - £500 to compensate an employee for the loss to claim unfair dismissal until they have been in new employment for two years.

Additional costs/financial losses

Additional costs that you may need to claim for could include.

● Any maternity pay you feel you missed out on

● Unpaid holiday

● Unpaid bonuses & commissions

● Notice pay

● If you are unable to find another job and decide to set-up your own business, you may be able to claim some of the set-up costs.

Penalty Payments

Some claims attract penalty payments such as a failure to properly consult about large scale redundancies; or a failure to consult an employee about the transfer of their employment to a new employer upon a sale of a business, or if an employer fails to deal with a flexible working request properly.

Non-financial Award

In cases of discrimination or detriments you may also be able to claim compensation for ‘injury to feelings’ and ‘personal injury’ depending on the impact of the treatment.

Acas uplift

If you are claiming an uplift (up to 25%) for your employer’s failure to follow the ACAS code, this should also be added to your financial and non-financial losses (but not to the basic award). 

Interest

The Employment Tribunals have the power to award interest on your past losses as part of the compensation for discrimination. You do not have to add this to your schedule of loss but if you do, it will be helpful to the employment tribunal.

Taxation

Some parts of the financial losses will be calculated gross and other parts calculated net, which means part of the schedule of loss will need to be grossed up for tax and other parts are exempt from tax. Grossing up for taxation is beyond the scope of this article.

If you are not sure how to complete a schedule of loss, or what you can include, you can speak to one of our experienced employment solicitors who can assist you.

Our expert employment law solicitors all have many years’ experience advising individuals who are in your position. We will be able to guide you through the process and to help you secure the best possible outcome.

We offer a range of services, so please contact our friendly customer services team to discuss further via hello@kilgannonlaw.co.uk or 0800 915 7777.

Disclaimer 

The above provides a general overview relating to tribunals and is not intended nor construed as providing specific legal advice.

This article is for information purposes only and is correct at the time of publication. It does not constitute legal advice.

26.08.23