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  1. #1346815

    (a) gur tharla dífhostú (nó foirceannadh fostaíochta) roimh thosach feidhme an ailt seo,

    ( a ) a dismissal (or termination of employment) occurred before the commencement of this section,

    Number 7 of 1979: REDUNDANCY PAYMENTS ACT, 1979

  2. #2975623

    Soláthraíonn roinnt eintiteas leibhéal sochair níos ísle le haghaidh foirceannadh fostaíochta arna iarraidh sin ag an bhfostaí (go substaintiúil, sochar iarfhostaíochta) ná mar a sholáthraíonn siad le haghaidh foirceannadh fostaíochta arna iarraidh sin ag an eintiteas.

    Some entities provide a lower level of benefit for termination of employment at the request of the employee (in substance, a post-employment benefit) than for termination of employment at the request of the entity.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  3. #1263159

    (2) Maidir le briseadh nó foirceannadh fostaíochta a tharlóidh tráth nach luaithe ná 30 seachtain roimh thosach feidhme an ailt seo, beidh feidhm ag alt 24 den Phríomh Acht ionann is—

    (2) In respect of a dismissal or a termination of employment which occurs not earlier than 30 weeks before the commencement of this section, section 24 of the Principal Act shall apply as if—

    Number 20 of 1971: REDUNDANCY PAYMENTS ACT, 1971

  4. #2907889

    Coinbhinsiún na hEagraíochta Idirnáisiúnta Saothair maidir le Foirceannadh Fostaíochta, 1982 (Uimh. 158).

    ILO Termination of Employment Convention, 1982 (No 158).

    Commission Decision (EU) 2023/1809 of 14 September 2023 establishing the EU Ecolabel criteria for absorbent hygiene products and for reusable menstrual cups (notified under document C(2023) 6024) (Text with EEA relevance)

  5. #2002177

    téarmaí fostaíochta, lena n-áirítear an aois íosta oibre, agus coinníollacha oibre, lena n-áirítear íocaíocht agus foirceannadh fostaíochta, uaireanta oibre, saoire agus laethanta saoire, mar aon le ceanglais sláinte agus sábháilteachta san ionad oibre;

    terms of employment, including the minimum working age, and working conditions, including pay and dismissal, working hours, leave and holidays, as well as health and safety requirements at the workplace;

    Directive (EU) 2021/1883 of the European Parliament and of the Council of 20 October 2021 on the conditions of entry and residence of third-country nationals for the purpose of highly qualified employment, and repealing Council Directive 2009/50/EC

  6. #2975620

    159 Baineann an Caighdeán seo le sochair i dtaca le foirceannadh ar leithligh ó shochair eile fostaithe ós rud é gurb é foirceannadh fostaíochta seachas seirbhís fostaí an teagmhas as a n-eascraíonn oibleagáid.

    159 This Standard deals with termination benefits separately from other employee benefits because the event that gives rise to an obligation is the termination of employment rather than employee service.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  7. #2975622

    160 Ní áirítear le sochair i dtaca le foirceannadh sochair fostaithe a leanann as foirceannadh fostaíochta arna iarraidh sin don fhostaí gan tairiscint ó eintiteas, nó de thoradh ceanglas éigeantach scoir, mar is sochair iarfhostaíochta iad na sochair sin.

    160 Termination benefits do not include employee benefits resulting from termination of employment at the request of the employee without an entity’s offer, or as a result of mandatory retirement requirements, because those benefits are post-employment benefits.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  8. #2975624

    Is sochar i dtaca le foirceannadh é an difríocht idir an sochar a sholáthraítear le haghaidh foirceannadh fostaíochta arna iarraidh sin ag an bhfostaí agus sochar níos airde a sholáthraítear arna iarraidh sin ag an eintiteas.

    The difference between the benefit provided for termination of employment at the request of the employee and a higher benefit provided at the request of the entity is a termination benefit.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  9. #2975671

    Cé go bhféadfaidh na fostaithe fágáil roimh an dúnadh, is toradh é foirceannadh fostaíochta na bhfostaithe go léir ar chinneadh an eintitis an mhonarcha a dhúnadh agus a bhfostaíocht a fhoirceannadh (i.e. fágfaidh na fostaithe go léir an fhostaíocht tráth a dhúnfar an mhonarcha).

    Even though the employees can leave before closure, the termination of all employees’ employment is a result of the entity’s decision to close the factory and terminate their employment (ie all employees will leave employment when the factory closes).

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)