A work colleague may be taking voluntary redundancy soon but has several months worth of untaken annual leave built up which he intends to take en bloc, thus staying "employed" until this leave runs out. If he seeks other full-time or part-time employment during this period, what are the tax/PRSI implications in respect of both "employments"? - e.g. (1) can he get another job without having a P45 from the first employer? (2) does the second employer also have to deduct a PRSI contribution? Many Thanks.