Redundancy in Ireland: Pay, Notice and Paperwork for Employers

Redundancy is one of the most sensitive processes an Irish employer manages, and getting the notice, the calculation and the paperwork right matters. This guide pulls together three Citizens Information pages on redundancy: who has a right to redundancy pay (edited 11 August 2026), how the payment is calculated (edited 27 October 2022), and redundancy notice periods (edited 11 August 2026). It is general information and not legal advice. For another way employment can end, see our employer guide to Irish retirement age reform.

What redundancy is

The page says redundancy is when a person loses their job because the employer is closing the business or reducing staff numbers. It does not set out criteria for fair selection, so employers should check separate guidance on that point.

Who qualifies for statutory redundancy pay

• The employee must be over 16, and there is no upper age limit. The page says the age 66 cap was removed by the Protection of Employment Act 2007, and time worked over 66 counts toward the payment.
• The job must be fully insurable under the Social Welfare Acts.
• The employee needs at least 104 weeks (two years) of continuous employment with the same employer.
• The employee must have been dismissed, meaning their employment ended with or without notice. This includes constructive dismissal, where an employee left because of the employer’s conduct.

Part-time, casual and agency workers can qualify. Fixed-term workers may qualify if the contract is not renewed on the same or a similar basis, and a series of short contracts that adds up to two years can count. Seasonal workers can qualify, and apprentices can qualify if made redundant during the apprenticeship. The page says continuity is not broken by statutory family leaves, illness, agreed absence, holidays, lay-off, a strike or lock-out, or a business transfer. Some absences do not count toward reckonable service, which determines the amount of the payment, but the page does not say which.

How the payment is calculated

According to the calculation page, the statutory payment is a lump sum equal to two weeks’ pay for each year of service plus one additional week’s pay. Weekly pay is capped at €600, which is €31,200 a year, for the calculation. Gross pay includes normal weekly pay, average regular overtime and benefits in kind, and monthly pay is divided by 4.33. Reckonable service excludes certain absences in the three years before employment ends, such as strikes, lay-offs and illness over 26 consecutive weeks. Because that page was last edited in October 2022, employers should check that the ceiling and other figures are still current.

The statutory payment is tax-free. The page refers readers to Revenue on whether items such as pay in lieu of notice are taxable.

Who pays and what paperwork is needed

The employer pays the lump sum, normally when employment ends. If the employer cannot pay or is insolvent, the employee can apply for payment from the Social Insurance Fund. Employers may also give voluntary top-up payments, or employees may have a contractual right to them. The page says that when the employer pays, they do not need to submit the online application form that was previously called the RP50. They must still keep proof of payment and give the employee a copy and a written statement of the calculation. To claim from an employer, the employee uses form RP77, and unresolved disputes go to the Workplace Relations Commission within one year of dismissal.

Notice

Statutory minimum notice depends on length of service:

• 13 weeks to two years: one week
• two to five years: two weeks
• five to ten years: four weeks
• ten to fifteen years: six weeks
• over fifteen years: eight weeks

The notice page says the employer should give notice of redundancy in writing, stating the date employment will end, and that notice starts only when the employer gives written notice with a termination date, not when the employee is told they are at risk. An employee being made redundant is entitled by law to paid time off during the last two weeks of notice to look for a new job, and the employer may ask for proof that the time is used for this. If the employer says the employee need not work the notice, the employee still gets the same paid notice, either as normal pay or as pay in lieu of notice.

Our suggestions

These are our own practical suggestions, not Citizens Information guidance. Build a timeline that shows the notice date, the end date and the last two weeks of notice, so that job-search time off is planned in advance. Prepare the calculation statement before the final meeting. Keep proof of payment in the personnel file. Check Revenue guidance on any other payments made on exit.

What the sources do not say

The pages we read do not describe collective redundancy thresholds or consultation periods, fair selection criteria, any employer rebate, or the specific consequences for an employer who fails to give the required notice. They do not give time limits for making a claim beyond those quoted above. Other rules, including those on collective redundancies, would need separate research.

For dismissals that are not redundancy, see our unfair dismissal guide for Irish employers.

Frequently asked questions

How much service is needed for statutory redundancy pay?

At least 104 weeks of continuous employment with the same employer, according to Citizens Information.

How is statutory redundancy pay calculated?

Two weeks’ pay for each year of service plus one additional week, with weekly pay capped at €600 on the page last edited in October 2022.

Is statutory redundancy pay taxable?

The page says the statutory redundancy payment is tax-free.

Is there time off to look for work?

Yes. Employees are entitled to paid time off during the last two weeks of notice to look for a new job.

What is the notice for an employee with six years’ service?

Four weeks, under the minimum notice table on the page.

Next steps

Learnsignal’s offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.