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Irish TUPE: practical compliance tips for transferors and transferees, with UK comparison on employee liability information, consultation, ETO defence and due diligence

Published on: 19 March 2025

Published by a LexisNexis Employment expert
Legal News
Article summary

TUPE rules place rigorous duties and requirements on the transferor (the outgoing employer) and the transferee (the incoming employer). Our Employment Law & Benefits team outlines the core features of TUPE and offers practical guidance to support employers in remaining compliant.

What you need to know

  • the legislation regulating transfers of undertakings (TUPE) is intricate and creates multiple duties for both transferor and transferee
  • transferors and transferees are required to carry out a statutory information and consultation exercise with representatives of their own affected employees
  • the transferee is legally bound to accept the current staff of the business, or part of it, that is transferred
  • upon transfer, the transferee assumes the linked liabilities and employment responsibilities of the transferor
  • dismissals connected to the transfer are prohibited, save where the 'ETO Defence' applies

Introduction

The process of transferring undertakings is regulated by the European Communities (Protection of Employees on Transfer of Undertakings) Regulations 2003, commonly referred to as TUPE. Whether you are the transferor, ie the outgoing employer, or the transferee, ie the incoming employer, grasping your duties and obligations under TUPE is vital to deliver a smooth and successful handover...

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