Employers 60% redundancy rebate from Goverment

HI,

If a company offers a voluntary redundandy to an individual, is the company always to claim the 60% of the redundancy payment? Why is that? and does it apply in all circumstances?

Many thanks,

It's 60% of the statutory redundancy portion only, not 60% of the whole redundancy package.

Why would a company not want to claim back the 60%?