Redundancy
If you have followed the correct redundancy procedure in accordance with the employment law principles and you still need to make redundancies then you need to follow a dismissal procedure. You need to work out what package you are going to give to those employees who will be made redundant - the bare minimum is their contractual rights (notice) and statutory redundancy pay (this amount can be calculated using the ready reckoner on the Department for Business, Enterprise and Regulatory Reform website).
The dismissal procedure currently requires you to write to the affected employee inviting them to a meeting. At the meeting, the employee has the opportunity to argue why they should not be dismissed. The employee must be told they are entitled to attend with a union representative or colleague. Following the meeting, you should write to the employee telling them of your decision. If you still intend to dismiss the employee you should tell them they have a right to appeal your decision.
A wise employer will always ask the employee to agree to a compromise agreement. The advantage for the employer is that it prevents the employee bringing a claim for unfair dismissal as a result of any matters arising out of the procedure around the redundancy or the selection, and can be useful to agree other issues such as post termination restrictions. The advantage for the employee may be that any payment can be arranged in a tax efficient manner and other issues, such as references or mobile phones and laptops can be resolved.