Redundancy Exceptions

Redundancy Payment Exceptions

The Redundancy Payments legislation does not apply to employment, where the employer is father, mother, grandmother, grandfather, stepfather, stepmother, son, daughter, grandson, granddaughter, stepson, stepdaughter, brother, sister, half-brother or half-sister of the employee, where the employee is a member of the employee’s household and the employment is related to a private dwelling or a farm in or on which both the employer and the employee reside.

An employee is deemed to be dismissed if the employee terminates the contract under which he is employed in circumstances such that he is entitled to terminate by reason of the employer’s conduct.  Conversely, there is no dismissal, if the employee’s contract of employment terminates by reason of his gross misconduct.  In effect he is not dismissed by his employer in this case.

Where an employee who has been serving a period of apprenticeship training with an employer is dismissed within one month of the end of that period, the employee shall not, by reason of that dismissal, be entitled to redundancy payment.


No Redundancy Payment for Strike

The legislation does not apply to a cessation of employment in consequence of a strike or lockout. A lock-out is the closing of a place of employment, the suspension of work or the refusal by an employer to continue to employ any number of persons employed, in consequence of a dispute, done with a view to compelling the persons, or to aid another employer in compelling persons employed by him, to accept terms or conditions of or affecting employment.

A strike is 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. It must be 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.


Fixed Term / Re-engagement

A fixed term or fixed purpose employee is deemed to be dismissed at the end of the relevant period, only if the contract under which he is employed is terminated by the employer (with or without notice) where the purpose was of such a kind that the duration of the contract was limited but was, at the time of making, incapable of precise ascertainment, the term expires and that the purpose ceases without being renewed under the same or a similar contract.

An employee is not be taken 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,  where the provisions of the contract as renewed or of the new contract as to capacity and place in which he was employed and as to the other terms of employment, do not differ from the corresponding provisions of the previous contract and the renewal or re-engagement takes effect immediately on the ending of the employment under the previous contract.


Change of Ownership I

Where there is a change in the ownership of a business for the purpose of which a person is employed, or of a part of such business, and in connection with that change, a person by whom the employee is employed before the change terminates the employment, the following provisions apply.

  • if by agreement with the employee, the immediate successor as owner, renews the employee’s contract of employment or re-engages him under a new contract, the provisions in relation to renewal or re-engagement are to have effect as if there had been a renewal or reengagement by the previous owner;
  •  if the new owner offers to renew the employee’s contract of employment or re-engage him under a new contract, but the employee refuses an offer, it takes effect, as if it were an offer and refusal with the previous employer.

The offer shall not be treated as one by which the provisions of the contract as renewed, would differ from the corresponding previous provisions, by reason only that the new owner is substituted for the old owner. No account shall be taken of that substitution in determining whether the refusal of the offer was unreasonable.


Change of Ownership II

The provisions have effect provided that previous owner and new owner are wholly different. They do not apply where the person by whom the business (or part of the business) is owned immediately before the change, is one of the persons by whom it is owned immediately after the change. This may be as partner, trustee or otherwise. It is enough that the successor includes one or more of the persons by whom it was owned prior to the change

A successor business owner, may not deny that the employee is in continuous employment unless, within 26 weeks of the change of ownership, he notifies the employee of his intention so to deny.

On the death of an employer, the employee is treated as having been dismissed shall not be entitled to a redundancy payment, if the personal representative offers to employ or re-engage him within eight weeks of death, provided that the provisions of the contract as renewed or the new contract, do not differ to the prior contract or where they do differ, the offer constitutes an offer of suitable employment in relation to the employee, which he has unreasonably refused.


Change of Employer

Where persons were employed by a more than one employer in any week or work under the general control and management of some person, other than their immediate employer, Minster may make regulations, treating them as the employer.  Regulations may provide for the adjustment of rights between various employer parties.  A number of such regulations have been made.

An employee is not be taken to be dismissed by his employer in any other case, if the renewal or reengagement is pursuant to an offer made by the employer before the ending of his employment under the previous contract and takes effect immediately on the ending of that employment or after a period of not more than four weeks.


Deemed to be No Temination of Employment

An employee is not to be taken as dismissed if

  • he is re-engaged by another employer immediately on termination of his previous employment;
  • the re-engagement takes place with the agreement of the employee, the previous employer and the new employer;
  • before 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 sets out the terms and conditions of employment with the new employer, which specifies that the employee’s period of service with the previous employer will, for the purposes of the Act, be regarded by the new employer as service with the new employer;
  • it contains particulars of the service mentioned above; and
  • the employee notifies in writing the new employer that he accepts the statement.

Re-engagement

Where under the above provision, an employee is re-engaged with a new employer, service with the previous employer is deemed to be service with the new employer for the purpose of its duration and continuity.

In the case of a  contract under which employment ends on a Friday, Saturday or Sunday, the renewal or re-engagement is deemed to take effect immediately if it takes place on or before the next Monday after that Friday, Saturday or Sunday and the interval of four weeks mentioned above is calculated as if it had ended on that Monday.

Where an employee terminates his contract of employment without notice, because he is entitled to do so by reason of a lock-out, the above provisions regarding the employee terminating his contract due to the employer’s conduct shall not apply to that termination.

Where an employee is treated as not having been dismissed by reason of renewal or engagement taking effect after an interval, in determining whether he has continuous employment, the period of the interval is to count as a period of employment.


Continuity

No variation of a contract of employment by agreement between the parties constitutes a termination of that contract by itself.

Where by any rule of law, an act on the part of the employer or any event affecting the employer, including his death (in the case of an individual), operates to terminate the employment contract, there is deemed to be no termination of the contract by the employer unless it would otherwise constitute a termination of the contract by him.

Where in the above cases (other than on death) the employee’s contract is not renewed or if he is not re-engaged under a new contract, he shall be deemed to be dismissed for redundancy purposes.  In this context, redundancy by reason of an employer ceasing or intending to cease carrying out business are judged as if the successor was the employer. The termination of the former employer’s business in itself is insufficient for redundancy where it is continued by a successor.


Unfair Redundancy

An employee is deemed not to be dismissed by reason of redundancy if

  • the dismissal is one of a number of dismissals that, together, constitute collective redundancies under the Protection of Employment Act;
  • the dismissals concerned were effected on a compulsory basis;
  • the dismissed employees were or are to be replaced, at the same location or elsewhere in the State, (except where the employer has an existing operation with established terms and conditions) by other persons who are directly employed by the employer or other persons whose services are or are to be provided to that employer in pursuance of other arrangements;
  • those other persons perform or are to perform essentially the same functions as the dismissed employees and the terms; and
  • the terms conditions of employment those other employees are or are to be materially inferior to those of the dismissed employees.

Accordingly, the termination of employment cannot be justified on the basis of redundancy and there may be an unfair dismissal


References and Sources

Primary References

Employment Law  Meenan  2014 Ch. 21

Employment Law Supplement Meenan 2016

Employment Law Regan & Murphy  2009  Ch.15 ( 2nd Ed 2017)

Employment Law in Ireland Cox & Ryan 2009 Ch.22

Other Irish Books

Employment Law Forde & Byrne 2009

Principles of Irish Employment Law         Daly & Doherty   2010

Employment Law Contracts (Book & CD-ROM)        Beauchamps, Solicitors          2011

Legislation

Redundancy Payments Act 1967 (21/1967)

Redundancy Payments Act 1971 (20/1971)

Redundancy Payments Act 1973 (11/1973) (not amended)

Redundancy Payments Act 1979 (7/1979)

Protection of Employees (Employer’s Insolvency) Act 1984 (21/1984), s. 12

Social Welfare Act 1990 (5/1990), ss. 26, 27 and 29

Worker Protection (Regular Part-Time Employees) Act 1991 (5/1991),

Social Welfare Act 1991 (7/1991), s. 39 other than subs. (2)

Protection of Employees (Part-Time Work) Act 2001 (45/2001), in so far as it relates to the Redundancy Payments Acts 1967 to 1990

Redundancy Payments Act 2003 (14/2003)

Protection of Employment (Exceptional Collective Redundancies and Related Matters) Act 2007 (27/2007),

Periodicals and Reports

Employment Law Yearbook (annual) Arthur Cox

Employment Law Reports

Irish Employment Law Journal

Employment Law Review

Legislation

Dismissal & Redundancy Consolidated Legislation   Barrett, G   2007

Irish Employment legislation (Looseleaf) Kerr  1999-

Employment Rights Legislation (IEL offprint)   Kerr  2006

Dismissal & Redundancy Consolidated Legislation   Barrett, G   2007

Principles of Irish Employment Law         Daly & Doherty   2010

Termination & Redundancy, What is the law?  Hayes, Barry & O’Mara 2005

Termination of Employment Statutes (IEL)       Kerr  2016

Termination of Employment: Practical Guide for Employers        Purdy         2011

Shorter Guides

Employment Law Nutshell    Donovan, D         2016

Employees: Know Your Rights       Eardly        2008

Essentials of Irish Labour Law       Faulkner    2013

Websites

Workplace Relations Commission http://www.lrc.ie/en/

Irish Human Rights and Equality Commission https://www.ihrec.ie/

Health and Safety Authority http://www.hsa.ie/eng/

UK Texts

Textbook on Employment Law, Honeyball, et al. 13th Ed. 2014

Labour Law, Deakin and Morris 5th Ed. 2012

Employment Law, Smith and Wood 13th Ed 2017

Selwyn’s law of Employment Emir A 19 Ed. 2016

Employment law : the essentials. Lewis D Sargeant M and Schwab M 11 Ed.2011

Labour Law Collins H, Ewing K D and McColgan  2012

Industrial relations law reports. (IRLR): Law Section,

Employment law Benny R Jefferson M and Sargent  5th Ed.  2012

Pitt’s Employment Law 10th  Ed. Gwyneth Pitt 2016

CLP Legal Practice Guides: Employment Law 2016 Gillian Phillips, Karen Scott

Cases and Materials on Employment Law 10th  Ed. Richard Painter, Ann E. M. Holmes 2015

Blackstone’s Statutes on Employment Law 2015 – 2016 Richard Kidner

UK Practitioner Services

Tolley’s Employment Handbook 2017 Mrs Justice Slade 2017

Butterworths Employment Law Handbook 2017 Peter Wallington 2017

Blackstone’s Employment Law Practice 2017 Edited by Gavin Mansfield, John Bowers, John Macmillan 2017

UK Periodicals and Reports

The Employment Law Review 8th  Ed.   Erika C. Collins 2017

Industrial Relations Law Reports

Employment Law in Context: Text and Materials 2nd  Ed. David Cabrelli 2016


 

Redundancy Payment Acts

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.

F48[(5A) In a case mentioned in subsection (1) (a), the new owner shall be estopped from denying that an employee was in continuous employment (within the meaning of Schedule 3) unless, within 26 weeks of the change of ownership, he notifies the employee of his intention so to deny.]

(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.

Annotations:

Amendments:

F48

Inserted (1.09.1971) by Redundancy Payments Act 1971 (20/1971), s. 5, S.I. No. 230 of 1971.

Modifications (not altering text):

C10

Application of section extended (1.09.1971) by Redundancy Payments Act 1971 (20/1971), s. 6(1), S.I. No. 230 of 1971.

Application of section 20 of Principal Act.

6.—(1) Where—

(i) a change relating to the control or management of a business (or part thereof) for the purposes of which a person is employed occurs, but a change in the ownership of the business (or part thereof) does not occur,

(ii) section 20 of the Principal Act would have applied to that change if it were a change in the ownership of that business (or part thereof), and

(iii) an employee of the previous owner accepts, before, on or within four weeks of the termination of his contract of employment with the previous owner, an offer by the new owner of employment in the same place of employment and on terms which are either the same as, or not materially less advantageous to the employee than, his existing terms of employment,

the said section 20 shall apply to that change as if a change of ownership of that business (or part thereof) had occurred.


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 F49[section 7 (2)].

(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).

Annotations:

Amendments:

F49

Substituted (1.09.1971) by Redundancy Payments Act 1971 (20/1971), s. 19 and sch., S.I. No. 230 of 1971.

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.

SCHEDULE 2

Part I


Death of Employer or of Employee

Section 22.

1. This Part shall have effect in relation to an employee where his employer (in this Part referred to as the deceased employer) dies.

2. Section 20 shall not apply to any change where by the ownership of the business, for the purposes of which the employee was employed by the deceased employer, passes to a personal representative of the deceased employer.

3. Where, by virtue of section 21, the death of the deceased employer is to be treated for the purposes of this Act as a termination by him of the contract of employment, the employee shall nevertheless not be treated for those purposes as having been dismissed by the deceased employer if—

(a) his contract of employment is renewed by a personal representative of the deceased employer, or he is re-engaged under a new contract of employment by such a personal representative, and

(b) the renewal or re-engagement takes effect not later than eight weeks after the death of the deceased employer.

4. Where, by reason of the death of the deceased employer, the employee is treated for the purposes of this Act as having been dismissed by him, he shall not be entitled to a redundancy payment in respect of that dismissal if—

(a) a personal representative of the deceased employer has made to him an offer in writing to renew his contract of employment or to re-engage him under a new contract,

(b) in accordance with the particulars specified in that offer the renewal or re-engagement would take effect not later than eight weeks after the death of the deceased employer,

(c) either—

(i) 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 the death, or

(ii) if, notwithstanding that in accordance with the particulars specified in that offer the provisions mentioned in subparagraph (i) would differ (wholly or in part) from the corresponding provisions of the contract in force immediately before the death, the offer constitutes an offer of suitable employment in relation to the employee,

and

(d) the employee has unreasonably refused that offer.

5. For the purposes of paragraph 4—

(a) an offer shall not be treated as one whereby the provisions of the contract as renewed, or of the new contract, would differ from the corresponding provisions of the contract in force immediately before the death of the deceased employer by reason only that the personal representative would be substituted as the employer for the deceased employer, and

(b) account shall not be taken of that substitution in determining whether the refusal of the offer was unreasonable.

6. Where by virtue of section 21 the death of the deceased employer is to be treated as a termination by him of the contract of employment, any reference in section 21 (2) to section 9 (2) shall be construed as including a reference to paragraph 3 of this Schedule.

7. Where the employee has before the death of the deceased employer been laid off or kept on short-time for one or more than one week, but has not given to the deceased employer notice of intention to claim, then if after the death of the deceased employer—

(a) his contract of employment is renewed, or he is re-engaged under a new contract, as mentioned in paragraph 3 (a) or 3 (b) of this Schedule, and

(b) after the renewal or re-engagement, he is laid off or kept on short-time for one or more weeks by the personal representative of the deceased employer,

sections 12 and 13 shall apply as if the week in which the deceased employer died and the first week of the employee’s employment by the personal representative were consecutive weeks, and any reference in those sections to four weeks or thirteen weeks shall be construed accordingly.

8. Paragraph 9 or (as the case may be) paragraph 10 shall have effect where the employee has given to the deceased employer notice of intention to claim, and—

(a) the deceased employer has died before the end of the next four weeks after the service of that notice, and

(b) the employee has not terminated the contract of employment by notice expiring before the death of the deceased employer.

9. If in the circumstances specified in paragraph 8 the employee’s contract of employment is not renewed by a personal representative of the deceased employer before the end of the next four weeks after the service of the notice of intention to claim, and he is not re-engaged under a new contract by such a personal representative before the end of those four weeks, sections 12 (1) and 12 (2) and section 13 (4) shall apply as if—

(a) the deceased employer had not died, and

(b) the employee had terminated the contract of employment by a week’s notice (or, if under the contract he is required to give more than a week’s notice to terminate the contract, he had terminated it by the minimum notice which he is so required to give) expiring at the end of those four weeks,

but sections 13 (1) to 13 (3) shall not apply.

10. (1) This paragraph shall have effect where, in the circumstances specified in paragraph 8, the employee’s contract of employment is renewed by a personal representative of the deceased employer before the end of the next four weeks after the service of the notice of intention to claim, or he is re-engaged under a new contract by such a personal representative before the end of those four weeks, and—

(a) he was laid off or kept on short-time by the deceased employer for one or more of those weeks, and

(b) he is laid off or kept on short-time by the personal representative for the week, or for the next two or more weeks, following the renewal or re-engagement.

(2) Where the conditions specified in subparagraph (1) are fulfilled, sections 12 and 13 shall apply as if all the weeks for which the employee was laid off or kept on short-time as mentioned in the said subparagraph (1) were consecutive weeks during which he was employed (but laid off or kept on short-time) by the same employer.

11. In paragraphs 7 to 10 “week” and “notice of intention to claim” have the meanings respectively assigned to them by sections 2 and 12.

12. Where by virtue of paragraph 3 the employee is treated as not having been dismissed by reason of a renewal or re-engagement taking effect after the death of the deceased employer, then, in determining, for the purposes of section 7, whether he has been continuously employed for the requisite period, the interval between the death and the date on which the renewal or re-engagement takes effect shall count as a period of employment with the personal representative of the deceased employer, if, apart from this paragraph, it would not count for that purpose as such a period of employment.

13. For the purposes of the application, in accordance with section 4 (3), of any provisions of this Act to an employee who was employed in a private household, any reference to a personal representative in this Part shall be construed as including a reference to any person to whom, otherwise than in pursuance of a sale or other disposition for valuable consideration, the management of the household has passed in consequence of the death of the deceased employer.

14. Subject to the preceding provisions of this Part, in relation to an employer who has died—

(a) any reference in this Act to the doing of anything by, or in relation to, an employer shall be construed as including a reference to the doing of that thing by, or in relation to, any personal representative of the deceased employer, and

(b) any reference in this Act to a thing required or authorised to be done by, or in relation to, an employer shall be construed as including a reference to anything which, in accordance with any provision of this Act as modified by this Part (including subparagraph (a)), is required or authorised to be done by, or in relation to, any personal representative of his.

15. Where by virtue of any provision of this Act, as modified by this Part, a personal representative of the deceased employer is liable to pay a redundancy payment, or part of a redundancy payment, and that liability had not accrued before the death of the deceased employer, it shall be treated for all purposes as if it were a liability of the deceased employer which had accrued immediately before his death.

Part II

16. Where an employer has given notice to an employee to terminate his contract of employment and before that notice expires the employee dies, Part II of this Act shall apply as if the contract had been duly terminated by the employer by notice expiring on the date of the employee’s death.

17. Where an employer F110[before the termination of an employee’s contract of employment] has offered to renew his contract of employment, or to re-engage him under a new contract, then if—

(a) the employee dies without having either accepted or refused the offer, and

(b) the offer has not been withdrawn before his death,

section 15 (1) or 15 (2) (as the case may be) shall apply as if for “the employee has unreasonably refused” there were substituted “it would have been unreasonable on the part of the employee to refuse”.

18. (1) Where, in the circumstances specified in sections 10 (1) (a) and 10 (1) (b), the employee dies before the notice given by him under section 10 (1) (b) is due to expire and before the employer has given him notice under section 10 (3), section 10 (3) and section 10 (4) shall apply as if the employer had given him such notice and he had complied with it.

(2) Where, in the circumstances specified in sections 10 (1) (a) and 10 (1) (b), the employee dies before his notice given under section 10 (1) (b) is due to expire but after the employer has given him notice under section 10 (3), sections 10 (3) and 10 (4) shall apply as if the circumstances were that the employee had not died and had complied with the last-mentioned notice.

19. (1) F111[…]

(2) Where an employee, who has given notice of intention to claim, dies within seven days after the service of that notice, and before the employer has given a counter-notice, the provisions of sections 12 and 13 shall apply as if the employer had given a counter-notice within those seven days.

(3) In this paragraph “notice of intention to claim” and “counter-notice” have the meanings respectively assigned to them by sections 12 and 13.

20. F111[…]

21. Subject to the preceding provisions of this Part, in relation to an employee who has died—

(a) any reference in this Act to the doing of anything by, or in relation to, an employee shall be construed as including a reference to the doing of that thing by, or in relation to, any personal representative of the deceased employee, and

(b) any reference in this Act to a thing required or authorised to be done by, or in relation to, an employee shall be construed as including a reference to anything which, in accordance with any provision of this Act as modified by this Part (including subparagraph (a)), is required or authorised to be done by, or in relation to, any personal representative of his.

22. Any right to a redundancy payment which had not accrued before the employee’s death shall devolve on his personal representative.

23. In relation to any case where, under any provision contained in Part II of this Act as modified by the preceding provisions of this Part, the Tribunal has power to determine that an employer shall be liable to pay to a personal representative of a deceased employee either—

(a) the whole of a redundancy payment to which he would have been entitled apart from another provision therein mentioned, or

(b) such part of such a redundancy payment as the Tribunal thinks fit,

any reference in paragraph 22 to a right to a redundancy payment shall be construed as including a reference to any right to receive the whole or part of a redundancy payment if the Tribunal determines that the employer shall be liable to pay it.

The text in italics on this page is sourced from lawreform.ie and is re-published under the Licence for Re-Use of Public Sector Information made pursuant to Directive 2003/98/EC Directive 2013/37/EU of the European Parliament and of the Council on the re-use of public sector information transposed into Irish law by the European Communities (Re-Use of Public Sector Information) Regulations 2005 to  2015.