Where a company has ceased trading but is still solvent and has not paid an employee in full, the employee may refer a complaint against that company to a Rights Commissioner. In accordance with the Payment of Wages Act 1991 non-payment of wages properly payable by an employer to an employee on any occasion will be regarded as an unlawful deduction from wages unless the deficiency or non-payment is attributable to an error of computation.
A complaint to the Rights Commissioner may be made by giving them notice of it in writing on the appropriate form. The form is available from the Rights Commissioner Service or from Information Services in the National Employment Rights Authority (NERA). Such a complaint must be made within a period of 6 months beginning on the date of the contravention to which the complaint relates. If the Rights Commissioner is satisfied that there are exceptional circumstances s/he may decide to extend the period for up to a further 6 months.
Where a Company has ceased trading and is insolvent then the Insolvency Payments Scheme, operated under the Protection of Employees (Employers' Insolvency) Act, 1984, and administered by my Department, provides for the payment of certain wage-related entitlements where an employee's employment is terminated as a result of the employer's insolvency. These entitlements include arrears of wages, sick pay, holiday pay, minimum notice, etc. However, claims under the Scheme can only be processed if a company is formally insolvent within the definition of the Act and a "relevant officer" — normally a receiver or liquidator — has been appointed and certifies the claims.