The government intends to introduce financial penalties for employers who lose at a tribunal. The proposed level is half of the total award made by the tribunal to the claimant, with a minimum of £100 and a maximum of £5,000. Where a non-financial award is made, the tribunal will be able to ascribe a monetary value. The penalty will be reduced by 50% if paid within 21 days. Financial penalties will be at the tribunal’s discretion and not automatic.