Ms Dara Breathnach:

If the employer is known to be abroad and is a private individual, it would be prudent to try to serve them. However, I emphasise that there will be very few sole trader individuals in this circumstance. What we have provided for is that the employee will serve on the last known address of a company. This tends to be companies that finish business without winding up and it is very often because they do not have the assets to justify a liquidation.