Redundancy Payments Act, 1967

Redundancy Payments Act, 1967 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1967 Redundancy Payments Act, 1967 Redundancy Payments Act, 1967 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Revised Act Acht Athbh… Print Full ActPriontáil an tAcht Iomlán Number 21 of 1967 REDUNDANCY PAYMENTS ACT, 1967 ARRANGEMENT OF SECTIONS PART I Preliminary and General Section 1. Short title. 2. Interpretation. 3. Commencement. 4. Classes of persons to which this Act applies. 5. Laying of regulations and certain draft orders before Houses of Oireachtas. PART II Redundancy Payment 6. Definition for Part II. 7. General right to redundancy payment. 8. Qualification of general right under section 7. 9. Dismissal by employer. 10. Employee anticipating expiry of employer's notice. 11. Lay-off and short-time. 12. Right to redundancy payment by reason of lay-off or short-time. 13. Right of employer to give counter-notice. 14. Disentitlement to redundancy payment because of dismissal for misconduct. 15. Disentitlement to redundancy payment for refusal to accept alternative employment. 16. Associated companies. 17. Notice of proposed dismissal for redundancy. 18. Redundancy certificate. 19. Payment of lump sum by employer. 20. Change of ownership of business. 21. Implied or constructive termination of contract. 22. Application of this Part upon employer's or employee's death. 23. Modification of right to redundancy payment where previous redundancy payment has been paid. 24. Time-limit on claims for redundancy payment. 25. Employment wholly or partly abroad. PART III Redundancy Fund 26. Establishment of the Redundancy Fund. 27. Financing of Redundancy Fund. 28. Amount of weekly contribution to Redundancy Fund. 29. Rebates to employers from the Redundancy Fund. 30. Weekly payments to employees from Redundancy Fund. 31. Regulations as to entitlement to weekly payment and to allowance under Industrial Training Act, 1967. 32. Other payments to employees from Redundancy Fund. 33. Regulations as to payment of contributions. 34. Preparation and issue of redundancy stamps, etc. 35. Persons employed by more than one employer, etc. 36. Regulations for Part III. PART IV Miscellaneous Provisions 37. Deciding officers. 38. Decisions by deciding officers. 39. Redundancy Appeals Tribunal and appeals and references thereto. 40. Reference and appeal to the High Court. 41. Revision of decisions. 42. Provisions relating to winding up and bankruptcy. 43. Recovery of sums due to Redundancy Fund. 44. Application of section 52 of the Act of 1952. 45. Application of Section 53 of Act of 1952. 46. Aid to unemployed persons changing residence. 47. Special redundancy schemes for employees excluded from Act. 48. Provision for officers and servants on Córas Iompair Éireann and Óstlanna Iompair Éireann Teoranta. 49. Power to modify or wind-up existing schemes and arrangements for the provision of superannuation and redundancy payments. 50. Application of Probation of Offenders Act, 1907. 51. Voidance of purported exclusion of provisions of this Act. 52. Offences by bodies corporate. 53. Provisions regarding notices. 54. Certificate of decision by deciding officer. 55. Power to remove difficulties. 56. Expenses of Minister. 57. Regulations regarding keeping of records, furnishing of information and inspection of records. 58. Regulations providing for offences. SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 Acts Referred to Social Welfare Act, 1952 1952, No. 11 Companies Act, 1963 1963, No. 33 Industrial Training Act, 1967 1967, No. 5 Deeds of Arrangement Act, 1887 1887, c. 57 Succession Act, 1965 1965, No. 27 Public Offices Fees Act, 1879 1879, c. 58 Inland Revenue Regulations Act, 1890 1890, c. 21 Stamp Duties Management Act, 1891 1891, c. 38 Stamp Act, 1891 1891, c. 39 Post Office Act, 1908 1908, c. 48 Preferential Payments in Bankruptcy (Ireland) Act, 1889 1889, c. 60 Bankruptcy (Ireland) Amendment Act, 1872 1872, c. 58 Transport Act, 1964 1964, No. 30 Probation of Offenders Act, 1907 1907, c. 17 Social Welfare (Occupational Injuries) Act, 1966 1966, No. 16 Number 21 of 1967 REDUNDANCY PAYMENTS ACT, 1967 AN ACT TO PROVIDE FOR THE MAKING BY EMPLOYERS OF PAYMENTS TO EMPLOYEES IN RESPECT OF REDUNDANCY, TO ESTABLISH A REDUNDANCY FUND AND TO REQUIRE EMPLOYERS AND EMPLOYEES TO PAY CONTRIBUTIONS TOWARDS THAT FUND, TO PROVIDE FOR PAYMENTS TO BE MADE OUT OF THAT FUND TO EMPLOYERS AND EMPLOYEES, TO PROVIDE FINANCIAL ASSISTANCE TO CERTAIN UNEMPLOYED PERSONS CHANGING RESIDENCE, AND TO PROVIDE FOR OTHER MATTERS (INCLUDING OFFENCES) CONNECTED WITH THE MATTERS AFORESAID. [18th December, 1967.] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:— PART I Preliminary and General Short title. 1.—This Act may be cited as the Redundancy Payments Act, 1967. Interpretation. 2.—(1) In this Act— “the Act of 1952” means the Social Welfare Act, 1952 ; “business” includes a trade, industry, profession or undertaking, or any activity carried on by a person or body of persons, whether corporate or unincorporate, or by a public or local authority or a Department of State, and the performance of its functions by a public or local authority or a Department of State; “date of dismissal”, in relation to an employee, means— (a) where his contract of employment is terminated by notice given by his employer, the date on which that notice expires, (b) where his contract of employment is terminated without notice, whether by the employer or by the employee, the date on which the termination takes effect, and (c) where he is employed under a contract for a fixed term, and that term expires without the contract being renewed, the date on which that term expires, and cognate phrases shall be construed accordingly; “employee” means a person who has entered into or works under (or, in the case of a contract which has been terminated, worked under) a contract with an employer, whether the contract is for manual labour, clerical work or otherwise, is express or implied, oral or in writing, and whether it is a contract of service or apprenticeship or otherwise, and “employer” and reference to employment shall be construed accordingly; “employee's redundancy contribution” and “employer's redundancy contribution” have the meanings assigned to them by section 27; “the Employment Service” means the employment service operated under the control of the Minister and known by that title; “lay-off” has the meaning assigned to it by section 11 (1); “lump sum” has the meaning assigned to it by section 19; “the Minister” means the Minister for Labour; “prescribed” means prescribed by regulations made by the Minister under this Act; “rebate” has the meaning assigned to it by section 29; “redundancy payment” has the meaning assigned to it by section 7; “short-time” has the meaning assigned to it by section 11 (2); “sickness” or “illness” includes being incapable of work within the meaning of the Act of 1952; “special redundancy scheme” has the meaning assigned to it by section 47; “the Tribunal” has the meaning assigned to it by section 39 (1); “week”, in relation to an employee whose remuneration is calculated weekly by a week ending on a day other than Saturday, means a week ending on that other day and, in relation to any other employee, means a week ending on Saturday, and “weekly” shall be construed accordingly; “weekly payment” has the meaning assigned to it by section 30. (2) In this Act a reference to a Part, section or schedule is to a Part or section of, or schedule to, this Act unless it is indicated that reference to some other enactment is intended. (3) In this Act a reference to a subsection, paragraph, sub-paragraph or other division is to the subsection, paragraph, sub-paragraph or other division of the provision (including a schedule) in which the reference occurs, unless it is indicated that reference to another provision is intended. (4) For the purposes of the operation of this Act in relation to an employee whose remuneration is payable to him by a person other than his employer, reference in this Act to an employer shall be construed as reference to the person by whom the remuneration is payable. Commencement. 3.—This Act shall come into operation on such day as the Minister appoints by order. Classes of persons to which this Act applies. 4.—(1) Subject to this section and to section 47 this Act shall apply to employees employed in employment which is insurable for all benefits under the Social Welfare Acts, 1952 to 1966 and to employees who were so employed in such employment in the period of two years ending on the date of termination of employment. (2) This Act shall not apply to a person who is normally expected to work for the same employer for less than 21 hours in a week. (3) (a) For the purpose of the application of this Act to an employee who is employed in a private household this Act (other than section 20) shall apply as if the household were a business and the maintenance of the household were the carrying on of that business by the employer. (b) This Act shall not apply to any person in respect of employment where the employer is the father, mother, grandfather, grandmother, stepfather, stepmother, son, daughter, grandson, granddaughter, stepson, stepdaughter, brother, sister, halfbrother or halfsister of the employee, where the employee is a member of the employer's household and the employment is related to a private dwelling house or a farm in or on which both the employer and the employee reside. (4) The Minister may by order declare that this Act shall not apply to a class or classes of persons specified in the order and from the commencement of the order this Act shall not apply to that class or those classes. (5) Notwithstanding subsection (2), the Minister may by order declare that this Act shall apply to a specified class of worker and from the commencement of the order this Act shall apply to that class. (6) The Minister may by order amend or revoke an order under this section. Laying of regulations and certain draft orders before Houses of Oireachtas. 5.—(1) Whenever an order is proposed to be made under section 4 (4), 4 (5), 4 (6), 19 (3), 28 (3), 30 (3) or 47, a draft of the proposed order shall be laid before each House of the Oireachtas and the order shall not be made until a resolution approving of the draft has been passed by each such House. (2) Every regulation made under this Act shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next twenty-one days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder. PART II Redundancy Payment Definitions for Part II. 6.—In this Part— “cease” means cease either temporarily or permanently and from whatever cause; “lock-out” means the closing of a place of employment, or the suspension of work, or the refusal by an employer to continue to employ any number of persons employed by him in consequence of a dispute, done with a view to compelling those persons, or to aid another employer in compelling persons employed by him, to accept terms or conditions of or affecting employment; “notice of intention to claim” has the meaning assigned to it by section 12; “redundancy certificate” has the meaning assigned to it by section 18; “strike” means the cessation of work by a body of persons employed acting in combination, or a concerted refusal or a refusal under a common understanding of any number of persons employed to continue to work for an employer in consequence of a dispute, done as a means of compelling their employer or any person or body of persons employed, or to aid other employees in compelling their employer or any person or body of persons employed, to accept or not to accept terms or conditions of or affecting employment. General right to redundancy payment. 7.—(1) An employee, if he is dismissed by his employer by reason of redundancy or is laid off or kept on short-time for the minimum period, shall, subject to this Act, be entitled to the payment of moneys which shall be known (and are in this Act referred to) as redundancy payment provided— (a) he has been employed for the requisite period, and (b) he was an employed contributor in employment which was insurable for all benefits under the Social Welfare Acts, 1952 to 1966, immediately before the date of the termination of his employment, or had ceased to be ordinarily employed in employment which was so insurable in the period of two years ending on that date. (2) For the purposes of subsection (1), an employee who is dismissed shall be taken to be dismissed by reason of redundancy if the dismissal is attributable wholly or mainly to— (a) the fact that his employer has ceased, or intends to cease, to carry on the business for the purposes of which the employee was employed by him, or has ceased or intends to cease, to carry on that business in the place where the employee was so employed, or (b) the fact that the requirements of that business for employees to carry out work of a particular kind, or for employees to carry out work of a particular kind in the place where he was so employed have ceased or diminished or are expected to cease or diminish. (3) For the purposes of subsection (1), an employee shall be taken as having been laid off or kept on short-time for the minimum period if he has been laid off or kept on short-time for a period of four or more consecutive weeks, or for a period of six or more weeks which are not consecutive but which fall within a period of thirteen consecutive weeks. (4) Notwithstanding any other provision of this Act, where an employee who has been serving a period of apprenticeship training with an employer under an apprenticeship agreement is dismissed within one month after the end of that period, that employee shall not, by reason of that dismissal, be entitled to redundancy payment. (5) In this section “requisite period” means a period of 208 weeks' continuous employment (within the meaning of Schedule 3) of the employee by the employer who dismissed him, laid him off or kept him on short-time, but excluding any period of employment with that employer before the employee had attained the age of 16 years. Qualification of general right under section 7. 8.—(1) Notwithstanding anything in section 7, where an employee who has been dismissed by reason of redundancy or laid off has, during the period of the four years immediately preceding the date of dismissal or the lay-off, been laid off for an average annual period of more than twelve weeks, the following provisions shall have effect: (a) that employee shall not become entitled to redundancy payment by reason of dismissal or lay-off until a period equal to the average annual period of lay-off over the said four-year period in relation to that employee has elapsed after the date of dismissal or lay-off; (b) if, before the termination of the period required to elapse under paragraph (a), that employee resumes work with the same employer, that employee shall not be entitled to redundancy payment in relation to that dismissal or lay-off; (c) if, before the termination of the period required to elapse under paragraph (a), the employer offers to re-employ that employee and that employee unreasonably refuses the offer, he shall not be entitled to redundancy payment in relation to that dismissal or lay-off. (2) In a case where this section applies, the period of four weeks first referred to in section 12 (2) or the period of thirteen weeks referred to in that section shall not commence until the expiration of the period (referred to in subsection (1) (a)) equal to the appropriate average annual period of lay-off. Dismissal by employer. 9.—(1) For the purposes of this Part an employee shall, subject to this Part, be taken to be dismissed by his employer if but only if— (a) the contract under which he is employed by the employer is terminated by the employer, whether by or without notice, or (b) where under the contract under which he is employed by the employer he is employed for a fixed term, that term expires without being renewed under the same or a similar contract, or (c) the employee terminates the contract under which he is employed by the employer without notice in circumstances (not falling within subsection (5)) such that he is entitled so to terminate it by reason of the employer's conduct. (2) An employee shall not be taken for the purposes of this Part to be dismissed by his employer if his contract of employment is renewed, or he is re-engaged by the same employer under a new contract of employment, and— (a) in a case where the provisions of the contract as renewed or of the new contract as to the capacity and place in which he is employed, and as to the other terms and conditions of his employment, do not differ from the corresponding provisions of the previous contract, the renewal or re-engagement takes effect immediately on the ending of his employment under the previous contract, or (b) in any other case, the renewal or re-engagement is in pursuance of an offer in writing made by his employer before the ending of his employment under the previous contract, and takes effect either immediately on the ending of that employment or after an interval of not more than four weeks thereafter. (3) (a) An employee shall not be taken for the purposes of this Part as having been dismissed by his employer if— (i) he is re-engaged by another employer (hereinafter referred to as the new employer) immediately on the termination of his previous employment, (ii) the re-engagement takes place with the agreement of the employee, the previous employer and the new employer, (iii) before the commencement of the period of employment with the new employer the employee receives a statement in writing on behalf of the previous employer and the new employer which— (A) sets out the terms and conditions of the employee's contract of employment with the new employer, (B) specifies that the employee's period of service with the previous employer will, for the purposes of this Act, be regarded by the new employer as service with the new employer, (C) contains particulars of the service mentioned in clause (B), and (D) the employee notifies in writing the new employer that the employee accepts the statement required by this subparagraph. (b) Where in accordance with this subsection an employee is re-engaged by the new employer, the service of that employee mentioned in paragraph (a) (ii) shall for the purposes of this Act be deemed to be service with the new employer. (4) For the purposes of the application of subsection (2) to a contract under which the employment ends on a Friday, Saturday or Sunday— (a) the renewal or re-engagement shall be treated as taking effect immediately on the ending of the employment under the previous contract if it takes effect on or before the next Monday after that Friday, Saturday or Sunday, and (b) the interval of four weeks mentioned in subsection (2) (b) shall be calculated as if the employment had ended on that Monday. (5) When an employee terminates his contract of employment without notice, being entitled to do so by reason of a lock-out by his employer, subsection (1) (c) shall not apply to that termination. (6) Where by virtue of subsection (2) an employee is treated as not having been dismissed by reason of a renewal or re-engagement taking effect after an interval, then, in determining for the purposes of section 7 (1) whether he has been continuously employed for the requisite period, the period of that interval shall count as a period of employment. (7) In determining for the purposes of this Act whether at a particular time before the commencement of this Act an employee was dismissed by his employer, the appropriate provisions of this section shall apply as if the matter to be decided occurred after such commencement. Employee anticipating expiry of employer's notice. 10.—(1) This section shall have effect where— (a) an employer gives notice to an employee to terminate his contract of employment, and (b) at a time within the obligatory period of that notice, the employee gives notice in writing to the employer to terminate the contract of employment on a date earlier than the date on which the employer's notice is due to expire. (2) Subject to subsection (3), in the circumstances specified in subsection (1) the employee shall, for the purposes of this Part, be taken to be dismissed by his employer, and the date of dismissal in relation to that dismissal shall be the date on which the employee's notice expires. (3) If, before the employee's notice is due to expire, the employer gives him notice in writing— (a) requiring him to withdraw his notice terminating the contract of employment as mentioned in subsection (1) (b) and to continue in the employment until the date on which the employer's notice expires, and (b) stating that, unless he does so, the employer will contest any liability to pay to him a redundancy payment in respect of the termination of his contract of employment, but the employee unreasonably refuses to comply with the requirements of that notice, the employee shall not be entitled to a redundancy payment by virtue of subsection (2). (4) In this section— (a) if the actual period of the employer's notice (that is to say, the period beginning at the time when the notice is given and ending at the time when it expires) is equal to the minimum period which (whether by virtue of any enactment or otherwise) is required to be given by the employer to terminate the contract of employment, “the obligatory period”, in relation to that notice, means the actual period of the notice; (b) in any other case, “the obligatory period” , in relation to an employer's notice, means that period which, being equal to the minimum period referred to in paragraph (a), expires at the time when the employer's notice expires. Lay-off and short-time. 11.—(1) Where after the commencement of this Act an employee's employment ceases by reason of his employer's being unable to provide the work for which the employee was employed to do, and— (a) it is reasonable in the circumstances for that employer to believe that the cessation of employment will not be permanent, and (b) the employer gives notice to that effect to the employee prior to the cessation, that cessation of employment shall be regarded for the purposes of this Act as lay-off. (2) Where by reason of a diminution in the work provided for an employee by his employer (being work of a kind which under his contract the employee is employed to do) the employee's remuneration for any week is less than one-half of his normal weekly remuneration, he shall for the purposes of this Part be taken to be kept on short-time for that week. Right to redundancy payment by reason of lay-off or short-time. 12.—(1) An employee shall not be entitled to redundancy payment by reason of having been laid off or kept on short-time unless he gives to his employer notice (in this Part referred to as a notice of intention to claim) in writing of his intention to claim redundancy payment in respect of lay-off or short-time. (2) An employee who has given a notice of intention to claim shall not be entitled to redundancy payment in pursuance of that notice unless within a period of one month from the date of that notice, or, where the matter has been referred to the Appeals Tribunal, within one month from the date of notification to the employee of the Tribunal's decision, he duly terminates his contract of employment by giving the notice required by that contract or, if no notice is so required, by giving to his employer not less than one week's notice in writing of the employee's intention to terminate that contract, and, before the service of the notice of intention to claim, either— (a) he has been laid off or kept on short-time for four or more consecutive weeks of which the last before the service of the notice ended on the date of service thereof or ended not more than four weeks before that date, or (b) he has been laid off or kept on short-time for a series of six or more weeks (of which not more than three were consecutive) within a period of thirteen weeks, where the last week of the series before the service of the notice ended on the date of service thereof or ended not more than four weeks before that date. Right of employer to give counter-notice. 13.—(1) Subject to subsection (2), an employee shall not be entitled to a redundancy payment in pursuance of a notice of intention to claim if, on the date of service of that notice, it was reasonably to be expected that the employee (if he continued to be employed by the same employer) would, not later than four weeks after that date, enter upon a period of employment of not less than thirteen weeks during which he would not be laid off or kept on short-time for any week. (2) Subsection (1) shall not apply unless, within seven days after the service of the notice of intention to claim, the employer gives to the employee notice (in this Part referred to as a counter-notice) in writing that he will contest any liability to pay to him a redundancy payment in pursuance of the notice of intention to claim. (3) If, in a case where an employee gives notice of intention to claim and the employer gives a counter-notice, the employee continues or has continued, during the next four weeks after the date of service of the notice of intention to claim, to be employed by the same employer, and he is or has been laid off or kept on short-time for each of those weeks, it shall be conclusively presumed that the condition specified in subsection (1) was not fulfilled. (4) For the purposes of section 12 (2) and for the purposes of subsection (3)— (a) it is immaterial whether a series of weeks (whether it is four weeks, or four or more weeks, or six or more weeks) consists wholly of weeks for which the employee is laid off or wholly of weeks for which he is kept on short-time or partly of the one and partly of the other; (b) no account shall be taken of any week for which an employee is laid off or kept on short-time where the lay-off or short-time is wholly or mainly attributable to a strike or a lock-out, whether the strike or lock-out is in the trade or industry in which the employee is employed or not and whether it is in the State or elsewhere. Disentitlement to redundancy payment because of dismissal for misconduct. 14.—(1) Subject to subsection (2), an employee who has been dismissed shall not be entitled to redundancy payment if his employer, being entitled to terminate that employee's contract of employment without notice by reason of the employee's conduct, terminates the contract because of the employee's conduct— (a) without notice, (b) by giving shorter notice than that which, in the absence of such conduct, the employer would be required to give to terminate the contract, or (c) by giving notice (other than such notice as is mentioned in subparagraph (b)) which includes, or is accompanied by, a statement in writing that the employer would, by reason of such conduct, be entitled to terminate the contract without notice. (2) When an employee who has received the notice required by section 17 takes part, before the date of dismissal, in a strike and his employer by reason of such participation, terminates the contract of employment with the employee in a manner mentioned in subsection (1), that subsection shall not apply to such termination. (3) Where an employee who has given notice to terminate his contract of employment by reason of lay-off or short-time takes part, before the expiry of the notice, in a strike and, by reason of such participation, is dismissed, subsection (1) shall not apply. Disentitlement to redundancy payment for refusal to accept alternative employment. 15.—(1) An employee who has received the notice required by section 17 shall not be entitled to a redundancy payment if in the period of two weeks ending on the date of dismissal— (a) his employer has offered to renew that employee's contract of employment or to re-engage him under a new contract of employment, (b) the provisions of the contract as renewed, or of the new contract, as to the capacity and place in which he would be employed and as to the other terms and conditions of his employment would not differ from the corresponding provisions of the contract in force immediately before his dismissal, (c) the renewal or re-engagement would take effect on or before the date of dismissal, and (d) he has unreasonably refused the offer. (2) An employee who has received the notice required by section 17 shall not be entitled to a redundancy payment if in the period of two weeks ending on the date of dismissal— (a) his employer has made to him in writing an offer to renew the employee's contract of employment or to re-engage him under a new contract of employment, (b) the provisions of the contract as renewed, or of the new contract, as to the capacity and place in which he would be employed and as to the other terms and conditions of his employment would differ wholly or in part from the corresponding provisions of his contract in force immediately before his dismissal, (c) the offer constitutes an offer of suitable employment in relation to the employee, (d) the renewal or re-engagement would take effect not later than four weeks after the date of dismissal, and (e) he has unreasonably refused the offer. (3) Where a person who is entitled to a weekly payment has been offered suitable employment by the Employment Service and has unreasonably refused that offer, that person shall be disqualified from receiving a weekly payment for a period not exceeding six weeks. Associated companies. 16.—(1) Where the employer is a company, any reference in this Part to re-engagement by the employer shall be construed as a reference to re-engagement by that company or by an associated company, and any reference in this Part to an offer made by the employer shall be construed as including a reference to an offer made by an associated company. (2) Subsection (1) shall not affect the operation of section 20 in a case where the previous owner and new owner (as defined by that section) are associated companies; and where that section applies, subsection (1) shall not apply. (3) Where an employee is dismissed by his employer, and the employer is a company (in this subsection referred to as the employing company) which has one or more associated companies, then if— (a) neither of the conditions specified in sections 7 (2) (a) and 7 (2) (b) is fulfilled, but (b) one or other of those conditions would be fulfilled if the business of the employing company and the business of the associated company (or, if more than one, each of the associated companies) were treated as together constituting one business, that condition shall for the purposes of this Part be taken to be fulfilled in relation to the dismissal of the employee. (4) For the purposes of this section two companies shall be taken to be associated companies if one is a subsidiary of the other, or both are subsidiaries of a third company, and “associated company” shall be construed accordingly. (5) In this section— “company” includes any body corporate; “subsidiary” has the same meaning as, by virtue of section 155 of the Companies Act, 1963 , it has for the purposes of that Act. Notice of proposed dismissal for redundancy. 17.—(1) An employer who proposes to dismiss by reason of redundancy an employee who has not less than four years service with that employer shall, not later than two weeks before the date of dismissal, give to the employee notice in writing of the proposed dismissal and send to the Minister a copy of that notice. (2) The Minister may make regulations for giving effect to this section and, without prejudice to the generality of the foregoing, regulations under this section may relate to all or any of the following matters— (a) the particulars to be stated in the notice, (b) the method of service of the notice, (c) the furnishing to the Minister of a copy of the notice and the time for furnishing such a copy. (3) An employer who fails to comply with this section or who furnishes false information in a notice under this section shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding fifty pounds. Redundancy certificate. 18.—(1) When an employer dismisses an employee by reason of redundancy he shall give to the employee a certificate (in this Part referred to as a redundancy certificate). (2) Whenever an employee terminates his contract of employment in accordance with section 12 (2) his employer shall give him a redundancy certificate. (3) The Minister may make regulations for giving effect to this section and, without prejudice to the generality of the foregoing, may prescribe the particulars to be stated on a redundancy certificate. (4) An employer who fails to comply with this section or who furnishes false information in a redundancy certificate shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding fifty pounds. Payment of lump sum by employer. 19.—(1) Upon the dismissal by reason of redundancy of an employee who is entitled under this Part to redundancy payment, or upon the termination by such an employee in accordance with section 12 (2) of his contract of employment, his employer shall pay to him an amount which is referred to in this Act as the lump sum. (2) Schedule 3 shall apply in relation to the lump sum. (3) The Minister may by order amend Schedule 3. Change of ownership of business. 20.—(1) This section shall have effect where— (a) a change occurs (whether by virtue of a sale or other disposition or by operation of law) in the ownership of a business for the purposes of which a person is employed, or of a part of such a business, and (b) in connection with that change the person by whom the employee is employed immediately before the change occurs (in this section referred to as the previous owner) terminates the employee's contract of employment, whether by or without notice. (2) If, by agreement with the employee, the person (in this section referred to as the new owner) who immediately after the change occurs is the owner of the business or of the part of the business in question as the case may be renews the employee's contract of employment (with the substitution of the new owner for the previous owner) or re-engages him under a new contract of employment, section 9 (2) shall have effect as if the renewal or re-engagement had been a renewal or re-engagement by the previous owner (without any substitution of the new owner for the previous owner). (3) If the new owner offers to renew the employee's contract of employment (with the substitution of the new owner for the previous owner) or to re-engage him under a new contract of employment, but the employee refuses the offer, section 15 (1) or section 15 (2) (as may be appropriate) shall have effect, subject to subsection (4) of this section, in relation to that offer and refusal as it would have had effect in relation to the like offer made by the previous owner and a refusal of that offer by the employee. (4) For the purposes of the operation, in accordance with subsection (3) of this section, of section 15 (1) or 15 (2) in relation to an offer made by the new owner,— (a) the offer shall not be treated as one whereby the provisions of the contract as renewed, or of the new contract, as the case may be, would differ from the corresponding provisions of the contract as in force immediately before the dismissal by reason only that the new owner would be substituted for the previous owner as the employer, and (b) no account shall be taken of that substitution in determining whether the refusal of the offer was unreasonable. (5) Subsections (1) to (4) shall have effect (subject to the necessary modifications) in relation to a case where— (a) the person by whom a business, or part of a business, is owned immediately before a change is one of the persons by whom (whether as partners, trustees or otherwise) it is owned immediately after the change, or (b) the persons by whom a business, or part of a business, is owned immediately before a change (whether as partners, trustees or otherwise) include the person by whom, or include one or more of the persons by whom, it is owned immediately after the change, as those provisions have effect where the previous owner and the new owner are wholly different persons. (6) Nothing in this section shall be construed as requiring any variation of a contract of employment by agreement between the parties to be treated as constituting a termination of the contract. Implied or constructive termination of contract. 21.—(1) Where, in accordance with any enactment or rule of law, any act on the part of an employer or any event affecting an employer (including, in the case of an individual, his death) operates so as to terminate a contract under which an employee is employed by him, that act or event shall for the purposes of this Act be treated as a termination of the contract by the employer, if apart from this subsection, it would not constitute a termination of the contract by him. (2) Where— (a) subsection (1) applies, (b) the employee's contract of employment is not renewed, and (c) he is not re-engaged under a new contract, as provided by section 9 (2), he shall for the purposes of this Act be taken to be dismissed by reason of redundancy if the circumstances in which the contract is not renewed and he is not re-engaged (as provided by the said section 9 (2)) are wholly or mainly attributable to a fact specified in section 7 (2) (a) or 7 (2) (b). (3) For the purposes of subsection (2), section 7 (2) (a), in so far as it relates to the employer ceasing or intending to cease to carry on the business, shall be construed as if the reference to the employer included a reference to any person to whom, in consequence of the act or event in question, power to dispose of the business has passed. (4) In this section reference to section 9 (2) includes reference to that section as applied by section 20 (2). Application of this Part upon employer's or employee's death. 22.—(1) Part I of Schedule 2 shall have effect in relation to the death of an employer. (2) Part 2 of Schedule 2 shall have effect in relation to the death of an employee. Modification of right to redundancy payment where previous redundancy payment has been paid. 23.—(1) This section shall apply where— (a) a lump sum is paid to an employee under section 19, whether in respect of dismissal, lay-off or short-time, (b) the contract of employment under which he was employed (in this section referred to as the previous contract) is renewed, whether by the same or another employer, or he is re-engaged under a new contract of employment, whether by the same or another employer, and (c) the circumstances of the renewal or re-engagement are such that, in determining for the purposes of section 7 (1) or Schedule 3 whether at any subsequent time he has been continuously employed for the requisite period, or for what period he has been continuously employed, the continuity of his period of employment would, apart from this section, be treated as not having been broken by the termination of the previous contract and the renewal or re-engagement. (2) In determining for the purposes of section 7 (1) or section 19 in a case to which this section applies whether at any subsequent time an employee has been continuously employed for the requisite period, or for what period he has been continuously employed, the continuity of the period of employment shall be treated as having been broken at the date which was the date of dismissal in relation to the lump sum mentioned in subsection (1) (a), and any time before that date shall be disregarded. (3) For the purposes of this section a lump sum shall be treated as having been paid if the whole of the payment has been paid to the employee by the employer or if the Minister has paid a sum to the employee in respect of the redundancy payment under section 32. Time-limit on claims for redundancy payment. 24.—Notwithstanding any other provision of this Act, an employee shall not be entitled to a lump sum unless before the end of the period of thirty weeks beginning on the date of dismissal or the date of termination of employment— (a) the payment has been agreed and paid, or (b) the employee has made a claim for the payment by notice in writing given to the employer, or (c) a question as to the right of the employee to the payment, or as to the amount of the payment, has been referred to the Tribunal under section 39. Employment wholly or partly abroad. 25.—(1) An employee shall not be entitled to redundancy payment if on the date of dismissal he is outside the State, unless under his contract of employment he ordinarily worked in the State. (2) An employee who under his contract of employment ordinarily works outside the State shall not be entitled to redundancy payment unless, immediately before he commenced to work outside the State, he was domiciled in the State and was in the employment of the employer concerned and unless— (a) he was in the State in accordance with the instructions of his employer on the date of dismissal, or (b) he had not been afforded a reasonable opportunity by his employer of being in the State on that date. (3) In computing, for the purposes of this Act, for what period of service a person was in continuous employment, any period of service in the employment of the employer concerned while the employee was outside the State shall be deemed to have been service in the employment of that employer within the State. (4) Where an employee who has worked for his employer outside the State becomes entitled to redundancy payment under this Act, the employer in making any lump sum payment due to the employee under section 19 shall be entitled to deduct from that payment any redundancy payment to which that employee may have been entitled under a statutory scheme relating to redundancy in the State in which he was working. PART III Redundancy Fund Establishment of the Redundancy Fund. 26.—(1) For the purposes of this Act there shall be established a fund which shall be known as the Redundancy Fund, into which there shall be paid all moneys received by the Minister under this Part and out of which payments shall be made in accordance with this Act. (2) The Redundancy Fund shall comprise a current account, to be managed and controlled by the Minister, and an investment account, to be managed and controlled by the Minister for Finance. (3) Save where otherwise specifically provided, sums payable into the Redundancy Fund shall be paid into the current account thereof and sums payable out of the Redundancy Fund shall be paid out of that account. (4) Moneys standing to the credit of the current account of the Redundancy Fund and not required to meet current expenditure shall be transferred to the investment account of the Redundancy Fund. (5) Whenever the moneys in the current account of the Redundancy Fund are insufficient to meet the liabilities of that account, there shall be transferred to that account from the investment account of the Redundancy Fund such sums as may be necessary for the purpose of discharging those liabilities. (6) Subject to subsection (5), moneys standing to the credit of the investment account of the Redundancy Fund shall be invested by the Minister for Finance, and income arising from any such investment shall be paid into that account. (7) An investment pursuant to subsection (6) may be in any securities in which trustees are for the time being by law empowered to invest trust funds or in any of the stocks, funds and securities as are for the time being authorised by law as investments for Post Office Savings Bank funds. (8) Accounts of the Redundancy Fund shall be prepared in such form, in such manner and at such times as the Minister for Finance may direct and the Comptroller and Auditor General shall examine and certify every such account and a copy thereof, together with the report thereon of the Comptroller and Auditor General, shall be laid before each House of the Oireachtas. Financing of Redundancy Fund. 27.—(1) For the purpose of providing moneys for making payments which under this Act are to be made out of the Redundancy Fund there shall be paid into the Fund— (a) weekly contributions which shall comprise a contribution (in this Part referred to as an employer's redundancy contribution) by employers and a contribution (in this Part referred to as an employee's redundancy contribution) by employees, and (b) advances as provided for in subsection (2). (2) The Minister for Finance may, on the recommendation of the Minister, advance from time to time to the Fund such sums as he thinks proper in order to enable the making of such payments out of the Fund as are required by this Act. (3) Advances to the Redundancy Fund under subsection (2) shall be made on such terms as to repayments, interest and other matters as the Minister for Finance, in consultation with the Minister, may determine. (4) All sums paid by the Fund in repayment of an advance under this section or in pursuance of any term or condition subject to which an advance was made under this section shall be paid into or disposed of for the benefit of the Exchequer. (5) All moneys from time to time required by the Minister for Finance to meet sums which may become payable by him under this section shall be advanced out of the Central Fund or the growing produce thereof. (6) The Minister for Finance may, for the purpose of providing for the advance of sums out of the Central Fund under this section, borrow on the security of the Central Fund or the growing produce thereof any sums required for that purpose, and for the purpose of such borrowing, he may create and issue securities bearing such rate of interest and subject to such conditions as to repayment, redemption or otherwise as he thinks fit, and shall pay all moneys so borrowed into the Exchequer. (7) The principal of and interest on all securities issued under this section and the expenses incurred in connection with the issue of such securities shall be charged on and payable out of the Central Fund or the growing produce thereof. (8) The income and expenditure of the Redundancy Fund for a financial year shall be determined for the purposes of this section by the Minister on such basis as may be agreed on between him and the Minister for Finance. Amount of weekly contribution to Redundancy Fund. 28.—(1) An employer's redundancy contribution shall be at the rate of eightpence per contribution week in respect of each eligible male employee and sixpence per contribution week in respect of each eligible female employee. (2) An employee's redundancy contribution shall be at the rate of fourpence per contribution week for an eligible male employee and threepence per contribution week for an eligible female employee. (3) (a) The Minister may by order vary a rate specified in this section. (b) The Minister may by order amend or revoke an order under this subsection. (4) An employer shall be liable in the first instance to pay both the employer's redundancy contribution in respect of himself and also, on behalf of and to the exclusion of each eligible employee, the contribution payable by such employee. (5) An employer shall be entitled, subject to and in accordance with regulations, to recover from an eligible employee the amount of any redundancy contribution paid or to be paid by him on behalf of that employee, and, notwithstanding anything in any enactment, regulations for the purposes of this subsection may authorise recovery by deductions from the employee's remuneration, but any such regulations shall provide that— (a) where the employee does not receive any pecuniary remuneration either from the employer or from any other person, the employer shall not be entitled to recover the amount of any such contribution from him, and (b) where the employee receives any pecuniary remuneration from the employer, the employer shall not be entitled to recover any such contribution otherwise than by deductions. (6) Notwithstanding any contract to the contrary, an employer shall not be entitled to deduct from the remuneration of a person employed by him, or otherwise to recover from such a person, the employer's redundancy contribution in respect of that person. (7) A contribution under this section shall be payable in respect of each contribution week during the whole or any part of which the employee concerned was employed and in respect of which an employment contribution was payable for that employee under the Act of 1952. (8) In this section— “contribution week” means a period of seven days commencing at midnight on a Sunday; “eligible”, in relation to an employee, means an employee to whom, by virtue of section 4 or an order thereunder, this Act applies. Rebates to employers from the Redundancy Fund. 29.—(1) Subject to this Part the Minister shall make from the Redundancy Fund a payment to an employer of such sum (in this Part referred to as a rebate) as is equivalent in amount to one-half of each lump sum paid by that employer under section 19. (2) An employer who gives to the Minister a copy of a notice under section 17 on a date which is three weeks or more before the date of dismissal shall be entitled to a rebate of an amount equal to one-half of the lump sum concerned increased by 2½ per cent. of the lump sum for each week's notice in excess of the period required by section 17; provided that a rebate shall not in any case exceed such sum as is equivalent in amount to 65 per cent. of the relevant lump sum paid by the employer under section 19. (3) Notwithstanding subsection (1), whenever an employer fails to comply with any provision of section 17, the Minister may at his discretion reduce the amount of the rebate payable in respect of the lump sum paid under section 19 to that employer: provided that the amount of the rebate when so reduced shall not be less than 40 per cent. of the amount of the lump sum. (4) Where, in a case falling within section 32 (1) (a), the Minister makes a payment under that section to an employee and it appears to the Minister that the refusal or failure of the employer was without reasonable excuse, the Minister may either withhold the rebate to which that employer would otherwise have been entitled or reduce the amount of that rebate to such extent as the Minister thinks appropriate. Weekly payments to employees from Redundancy Fund. 30.—(1) Upon his dismissal by reason of redundancy or upon the termination by him, in accordance with section 12 (2), of his contract of employment, an employee who is entitled to redundancy payment shall be entitled, subject to this Act, to a weekly payment (in this Act referred to as a weekly payment) from the Redundancy Fund. (2) The provisions of Schedule 1 shall apply to a weekly payment. (3) The Minister may by order amend Schedule 1. Regulations as to entitlement to weekly payment and to allowance under Industrial Training Act, 1967. 31.—(1) The Minister may by regulations provide, in relation to cases where a person is entitled to an allowance under section 9 (1) (g) of the Industrial Training Act, 1967 , and to a weekly payment, for adjusting the amount of such allowance or the amount of such weekly payment. (2) Notwithstanding any other provision of this Act, regulations under this section may provide that a person to whom the regulations apply shall not be entitled to a weekly payment either at all or for a specified period. Other payments to employees from Redundancy Fund. 32.—(1) When an employee claims that an employer is liable to pay to him a lump sum under section 19 and either that— (a) the employee has taken all reasonable steps (other than legal proceedings) to obtain the payment of the lump sum from the employer and the employer has refused or failed to pay it or has paid part of it and has refused or failed to pay the balance, or (b) the employer is insolvent and the whole or part of the lump sum remains unpaid, the employee may apply to the Minister for a payment under this section. (2) If on an application under this section the Minister is satisfied that an employee is entitled to a lump sum under section 19 which remains unpaid either in whole or in part, the Minister shall pay to the employee out of the Redundancy Fund so much of the lump sum as remains unpaid. (3) Upon the payment by the Minister of a payment under this section all rights and remedies of the employee with respect to the lump sum concerned or, if the Minister has paid part of it, with respect to that part, shall thereupon stand transferred to and become vested in the Minister and any moneys recovered by the Minister by virtue of this subsection shall be paid into the Redundancy Fund; provided, however, that where an employer is insolvent, the Minister shall be entitled to claim in the bankruptcy, arrangement, administration of the insolvent estate or winding up (as the case may be) in respect of, and only in respect of, a sum (if any) equal to the amount of the payment made by the Minister under this section less the amount of the rebate that would have been payable to the employer from the Redundancy Fund under section 29 if the employer had paid the lump sum to the employee. (4) For the purpose of this section an employer shall be deemed to be insolvent if— (a) the employer has been adjudicated bankrupt, has filed a petition for arrangement or has executed a deed of arrangement (within the meaning of section 4 of the Deeds of Arrangement Act, 1887 ), (b) the employer has died and his estate, being insolvent, is being administered in accordance with the rules set out in Part I of the First Schedule to the Succession Act, 1965 , or (c) the employer is a company, and the company is insolvent and being wound up. Regulations as to payment of contributions. 33.—(1) The Minister may make regulations providing for any matters incidental to the payment and collection of contributions under this Part and in particular for— (a) payment of contributions by means of adhesive stamps (to be known as redundancy stamps) affixed to cards (to be known as redundancy cards) or otherwise, and for regulating the manner, times, and conditions in, at, and under which redundancy stamps are to be affixed or payments are otherwise to be made; (b) the issue, custody, production, and surrender of redundancy cards and the replacement of redundancy cards which have been lost, destroyed, or defaced; (c) treating, for the purpose of any right under this Act, contributions paid after the due dates as paid on those dates or on such later dates as may be prescribed, or as not having been paid; (d) the recovery (without prejudice to any other remedy), on prosecutions brought under this Act, of contributions; (e) the return, subject to any conditions, restrictions and deductions specified in the regulations, of any sums paid in error by way of contributions. (2) Regulations may be made under this section to provide for the payment of contributions by a method other than redundancy stamps, and such regulations may provide for offences and for the recovery on summary conviction of such offences of fines not exceeding specified amounts not exceeding fifty pounds, together with, in the case of continuing offences, further such fines in respect of each of the days on which the offences are continued. (3) Regulations under this section may provide for the payment of contributions, at the option of the person liable to pay, by a method (hereinafter referred to as the other method) other than a method mentioned in subsection (1) or (2) and, if the other method involves any departments of State in greater administrative expense than would be incurred if the contributions were paid by the method prescribed in regulations made under subsection (1) or (2), the regulations under this subsection may include provision for the payment to the Minister by any person who adopts the other method, and for the recovery by the Minister, of prescribed fees. (4) The Public Offices Fees Act, 1879, shall not apply in respect of the fees referred to in subsection (3) and all such fees shall be collected and taken in such manner as the Minister for Finance directs from time to time and shall be paid into or disposed of for the benefit of the Exchequer in accordance with the directions of that Minister. Preparation and issue of redundancy stamps, etc. 34.—(1) Subject to subsection (2), redundancy stamps shall be prepared and issued in such manner as the Revenue Commissioners, with the consent of the Minister for Finance, may direct, and the said Commissioners may, by regulations made by them, provide for applying, with the necessary adaptations, in relation to redundancy stamps, all or any of the provisions (including penal provisions) of the following enactments— sections 21 , 35 and 36 of the Inland Revenue Regulations Act, 1890 , the Stamp Duties Management Act, 1891, section 9 of the Stamp Act, 1891 and section 65 of the Post Office Act, 1908 , and may, with the consent of the Minister for Posts and Telegraphs, provide for the sale of redundancy stamps through the Post Office. (2) The Government may by order provide that any powers and duties of the Revenue Commissioners with reference to redundancy stamps shall be exercised and performed by the Minister for Posts and Telegraphs, either to the exclusion of the Revenue Commissioners or concurrently with the Revenue Commissioners, and any such order may contain such provisions as appear to the Government to be necessary or expedient for giving full effect to the exercise and performance of the duties to which such order relates in the manner provided by such order. Persons employed by more than one employer, etc. 35.—(1) In relation to persons who— (a) are employed by more than one employer in any week, or (b) work under the general control or management of some person other than their immediate employer, …