Severance Package Negotiation Guide

How Severance Is Taxed

Severance is taxed as ordinary W-2 income — federal income tax at your marginal rate, FICA (Social Security + Medicare), and state income tax. Employer withholds federal at the 22% supplemental wage rate (37% if over $1M cumulative supplemental). Most recipients owe additional federal tax at filing if their marginal rate exceeds 22%. Key planning consideration: a lump sum severance can spike your taxable income in one year, potentially pushing you into higher brackets, IRMAA brackets (if Medicar

Lump Sum vs Salary Continuation

Lump sum advantages: cash in hand immediately, protected up to FSCS limits of company bankruptcy mid-payout, full control over investment, ends employment relationship cleanly. Salary continuation advantages: spreads tax across two years (if straddling year-end), keeps benefits (health insurance, 401k contributions) flowing, often counted as 'employed' for mortgage applications. Critical: salary continuation usually DELAYS unemployment benefits — you can't collect UI while receiving severance pa

Negotiating a Better Package

Most severance offers are negotiable, especially for senior or specialized roles. Realistic asks: (1) Additional weeks of pay — 2-4 weeks typical extra. (2) Extended COBRA — employer-paid for 3-6 months can be $4,500-15,000 of value. (3) Outplacement services — typically $2,000-10,000 of value, ask for cash instead. (4) Equity acceleration — vesting of unvested RSUs/options often worth more than severance itself. (5) Reference letter and positive references in writing. (6) Removal of non-compete

Common Severance Mistakes

(1) Signing immediately without legal review — most severance agreements include releases of claims, non-disparagement, non-compete. Over 40 (ADEA): you have 21 days to consider, 7 days to revoke. (2) Forgetting about COBRA - factor employer-paid COBRA value into total package. (3) Cashing out 401(k) — penalty + tax burden is enormous; instead roll to IRA. (4) Missing unemployment filing deadline — file within 1 week of separation even if receiving severance. (5) Stopping job search to enjoy sev

Not financial advice. This calculator is for general information and education only. Figures are estimates and may not reflect your circumstances. For decisions, consult the FCA register and a qualified financial adviser. See our editorial standards.

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