Redundancy rebate

With regard to the 60% redundancy rebate which an employer is entitled to claim when making someone redundant, if a proprietary director retires and pays himself a termination payment, can his company claim the 60% rebate?

A Proprietary Director is not entitled to redundancy as he/she does not pay full rate of PRSI.

A member of staff here had been working with the company for over 30 years but 20 of these years had been as proprietary director with the company, the last 10 years as a regular employee, when retiried/made redundant the redundancy was calculated on the last 10 years only. Both the Accountant and Solicitor were asked and both said only last 10 years, and when we checked date of commencement of work with the tax office they gave the date as being the 10yrs also.

Sorry, are you saying that a Proprietary Director cannot avail of the Basic exemption of €10160 plus €765 for each year of employment?