This has recently been introduced.  It covers those who were made redundant from the 13th March 2020 or who are made redundant before the 31st January 2025 and have lost the opportunity to build reckonable service due to temporary lay-off caused by Covid-19 restrictions from the 13th March 2020 to the 31st January 2022.

This means that those who were on lay-off in the 13th March 2020 to 31st January 2022 will still retain their rights if they are made redundant before the 31st January 2025.  In the event of an employee who is made redundant after the 31st January 2025, who was on temporary lay-off in the relevant period from March 2020 to January 2022, they will lose the reckonable service for that period of time.

To qualify an employee must have 104 weeks continuous employment.  It must be fully insurable under the Social Welfare Acts, the job must no longer exist, and the employee must be over the age of 16 years.  The employee will have to show or prove they were temporarily laid off due to Covid-19 restrictions during some or all of the period from 13th March 2020 to 31st January 2022.

Applications should be made by employers who can apply on line at If the employer fails to apply for the payment, then the employee can contact the Redundancy & Insolvency Unit.  The Redundancy & Insolvency Unit is based at Gandon House, Amiens Street, Dublin 1, D01 A361, and their email is and

*Before acting or refraining from acting on anything in this guide, legal advice should be sought from a solicitor.

*In contentious cases a solicitor may not charge fees or expenses as a proportion or percentage of any award or settlement.

Richard Grogan

Author Richard Grogan

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