They should have paid her redundancy when she left. A portion of the redundancy would then be returned to the employer from the PRSI fund - Dept of Enterprise, Trade & Employment.
Has she received a form RP50 yet? This is the form that she would have to sign to state that she has received redundancy and the employer would require it to claim the refund from DETE. She should not sign this form until she receives payment but the employer would not be able to make the claim without it.
She could bring a claim against the company under the redundancy payments act, however it would probably take at least 6 months for that to be heard, so as long as the company had paid it within that time they would be okay.
It's a pain but I'm not sure that there is any way around it.