Since my previous reply on this matter, my Department has not received any further correspondence from the company referenced.
Under the Protection of Employment Act 1977 as amended, collective redundancies arise where, during any period of 30 consecutive days, the employees being made redundant are: 5 employees where 21-49 are employed; 10 employees where 50-99 are employed; 10% of the employees where 100-299 are employed; and 30 employees where 300 or more are employed.
It is the employer's responsibility to determine whether any proposed redundancies reach the legal threshold to trigger their consultation and notification obligations under the 1977 Act.
Where an employee believes their employer has failed to comply with their obligations under the 1977 Act, they can make a complaint to the Workplace Relations Commission (WRC). In general, complaints to the WRC must be made within 6 months of the alleged breach, extendable to 12 months if the complainant can demonstrate reasonable cause.