From 1 January 2013 employers are no longer entitled to receive an employer rebate of statutory redundancy payments from the Department of Social Protection. On 1 January 2012 the rebate was reduced from 60% to 15%. The Budget 2013 has now abolished this rebate completely. Therefore, employers cannot apply for the rebate for any redundancies where the date of termination of employment occurs after 1 January 2013.

Contributed by Catherine O’Flynn and Ciara Ruane.

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