ADJUDICATION OFFICER DECISION
Adjudication Reference: ADJ-00060143
Parties:
| Complainant | Respondent |
Parties | David O'Sullivan | Swan Plant Hire Loxam Rental |
Complaint:
Act | Complaint Reference No. | Date of Receipt |
Complaint seeking adjudication by the Workplace Relations Commission under Section 39 of the Redundancy Payments Act, 1967 | CA-00073215-001 | 08/07/2025 |
Date of Adjudication Hearing: 17/12/2025
Workplace Relations Commission Adjudication Officer: Pat Brady
Procedure:
In accordance with Section 39 of the Redundancy Payments Acts 1967 - 2014 following the referral of the complaint to me by the Director General, I inquired into the complaint and gave the parties an opportunity to be heard by me and to present to me any evidence relevant to the complaint.
Background:
The complainant had been made redundant in April 2025 and had received a severance package, including an ex gratia payment.
Subsequently issues arose in relation to the taxation of the payment. |
Summary of Complainant’s Case:
The complainant gave evidence on affirmation. He gave details of the severance package which included an element in addition to the statutory payment. However, in discussions with the Revenue Commissioners they confirmed that in relation to any further exemptions they would need certain confirmation from the respondent as to what exemptions they may have applied. However, he has been unable to get this information. |
Summary of Respondent’s Case:
The respondent confirmed details of the severance package and the fact that the statutory element had not been subject to taxation. He also confirmed that the severance agreement included a term that the package would be implemented in the most tax efficient manner possible, subject to compliance with revenue requirements |
Findings and Conclusions:
The facts are as set out above. The complainant received a statutory redundancy payment which was fully in compliance with the Redundancy Payments Act, 1977. The parties agreed to engage further in relation to aspects of the severance package, but in respect of issues that fall outside the jurisdiction of the Act. Accordingly, no breach of the Act was disclosed, and the complaint is not well founded |
Decision:
[Section 39 of the Redundancy Payments Acts 1967 – 2012 requires that I make a decision in relation to the complaint in accordance with the relevant redress provisions under that Act.
For the reason set out above Complaint CA-00073215-001 is not well founded |
Dated: 9th of January 2026
Workplace Relations Commission Adjudication Officer: Pat Brady
Key Words:
Taxation of redundancy payment |