Either the employer pays the redundancy amount & files for their 60% rebate from DETE or if the employer says they cannot pay, then the employee can file the claim and DETE will then contact the employer. If the employer maintains inability to pay then DETE look for evidence from them/their accountant, statement of affairs / accounts etc. Employee claims are supposed to be given priority where the employer has not paid, however all claims are taking a long time now. Perhaps your h2b could submit the RP50 direct to DETE for employee claim.