Hi Leah,
I would like to inform that about Severance Payment.
Due to Leave reason for him is Redundancy. In the normally, If he was terminated for this reason.
He will be tax exempted (Sum of Lastest Salary for prior 300 Days but not exceeding 300,000) (Severance Payment by law only)
Conclusion : Severance payment = 232,114.62 will be tax exempted