Statutory minimum payments are paid on a nett of tax basis and are not subject to deduction of PAYE, PRSI or USC. The minimum notice of redundancy which can be served on an employee with 2 years-service is 14 days, during which the employee is deemed to be ‘at risk’ of redundancy. From this date the employment is deemed to be in the ‘consultation phase’ during which both employer and employee can discuss terms, offers etc.