Redundancy Rebate
Changes to Rebate
The 2011 Act provides for amendments to the Redundancy Payments Act 1967 by way of a reduction from 60% to 15% in the rebates paid to employers from the Social Insurance Fund. This reduction applied  in the case of rebates paid to employers on or after 1 January
2012 in respect of the statutory redundancy lump-sum payments made to employees who are made redundant on or after 1 January 2012.
Rebates paid to employers on or after 1 January 2012 in respect of the statutory redundancy lump-sum payments made to employees who are made redundant before 1 January 2012 continued to be paid at 60%.
General Abolition
The 2012 Act amended the Redundancy Payments Act 1967 by abolishing the rebates paid to employers in respect of statutory redundancy lump-sums paid to their employees. The abolition of the employer rebate will apply in the case of statutory redundancy lumpsum payments made to employees who are made redundant on or after 1 January 2013.
Rebates continued to be available to employers on or after 1 January 2013 in respect of statutory redundancy lump-sum payments made to employees who have been made redundant before 1 January 2013.
Where such employees have been made redundant before 1 January 2012, an employer rebate of 60% of the statutory redundancy lump-sum payments will be payable and where the employees have been made redundant on or after 1 January 2012, but before 1 January 2013, an employer rebate of 15% will be payable
Employer Default
The Redundancy Payments Act 1967 provides for lump sum payments by employers to their employees upon their dismissal by reason of redundancy. Where an employer does not pay such a lump sum payment to his or her employees who have been made redundant, the Redundancy Payments Act provides that such payments can be made by the Minister for Social Protection to the employee.
The Minister can then recover such amounts from the employer.The 2014 Act  provides that where an employer has a debt owing to the Minister in respect of redundancy lump sum payments and that employer qualifies for a refund of PRSI contributions, then the debt owing to the Minister could be recovered from the PRSI refund.