2014年6月ACCA《公司法与商法》真题及答案探究七.docVIP

高顿财经ACCA 2014年6月ACCA《公司法与商法》真题及答案探究七 本文由高顿ACCA整理发布，转载请注明出处 　　Question: ? 　　In relation to employment law, explain the meaning of redundancy and the rules which govern it. ? 　　Answer: ? 　　Redundancy is defined in s.139（1） Employment Rights Act （ERA） 1996 as being: if the dismissal is wholly or mainly attributable to: ? 　　（a） the fact that his employer has ceased, or intends to cease, ? 　　（i） to carry on the business for the purposes of which the employee was employed by him, or ? 　　（ii） to carry on that business in the place where the employee was so employed, or ? 　　（b） the fact that the requirements of that business ? 　　（i） for employees to carry out work of a particular kind, or ? 　　（ii） for employees to carry out work of a particular kind in the place where the employee was so employed by the employer, have ceased or diminished or are expected to cease or diminish. ? 　　In order to qualify for redundancy payments, an employee must have been continuously employed by the same employer or associated company for a period of two years. At the outset of redundancy proceedings the onus is placed on the employee to show that they have been dismissed, which they do by demonstrating that they are covered by s.136 ERA 1996, which provides four types of dismissal. These are: ? 　　（i） the contract of employment is terminated by the employer with or without notice; ? 　　（ii） a fixed term contract has expired and has not been renewed; ? 　　（iii） the employee terminates the contract with or without notice in circumstances which are such that he or she is entitled to terminate it without notice by reason of the employers conduct; ? 　　（iv） the contract is terminated by the death of the employer, or the dissolution or liquidation of the firm. ? 　　Once dismissal has been established, a presumption in favour of redundancy operates and the onus shifts to the employer to show that redundancy was not the reason for the dismissal. ? 　　Employees who have been dismissed by way of redundancy a