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Commentary

IR2.9.3 Employees and closing a business

Republic of Ireland

When a business is closed or transferred, the law protects the rights of employees.

Where a business no longer requires the services of some or all its employees (because the business is in financial difficulties or is being reorganized), the employer may need to make employees redundant. All eligible employees are entitled by law to a statutory redundancy payment.

During a redundancy process the employer must ensure that fair procedures are followed. These include fair selection criteria, giving the employee at least two

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