Redundancy Payments Act, 1967

Amount of weekly contribution to Redundancy Fund.

28.—(1) An employer's redundancy contribution shall be at the rate of eightpence per contribution week in respect of each eligible male employee and sixpence per contribution week in respect of each eligible female employee.

(2) An employee's redundancy contribution shall be at the rate of fourpence per contribution week for an eligible male employee and threepence per contribution week for an eligible female employee.

(3) (a) The Minister may by order vary a rate specified in this section.

(b) The Minister may by order amend or revoke an order under this subsection.

(4) An employer shall be liable in the first instance to pay both the employer's redundancy contribution in respect of himself and also, on behalf of and to the exclusion of each eligible employee, the contribution payable by such employee.

(5) An employer shall be entitled, subject to and in accordance with regulations, to recover from an eligible employee the amount of any redundancy contribution paid or to be paid by him on behalf of that employee, and, notwithstanding anything in any enactment, regulations for the purposes of this subsection may authorise recovery by deductions from the employee's remuneration, but any such regulations shall provide that—

(a) where the employee does not receive any pecuniary remuneration either from the employer or from any other person, the employer shall not be entitled to recover the amount of any such contribution from him, and

(b) where the employee receives any pecuniary remuneration from the employer, the employer shall not be entitled to recover any such contribution otherwise than by deductions.

(6) Notwithstanding any contract to the contrary, an employer shall not be entitled to deduct from the remuneration of a person employed by him, or otherwise to recover from such a person, the employer's redundancy contribution in respect of that person.

(7) A contribution under this section shall be payable in respect of each contribution week during the whole or any part of which the employee concerned was employed and in respect of which an employment contribution was payable for that employee under the Act of 1952.

(8) In this section—

“contribution week” means a period of seven days commencing at midnight on a Sunday;

“eligible”, in relation to an employee, means an employee to whom, by virtue of section 4 or an order thereunder, this Act applies.