Ms Dara Breathnach:

He or she will be notified in the first instance by the employee who will be seeking the money owed and be asking to be paid.

If they cannot pay, or pay all of it, at that point the employee can apply to the Department of Social Protection on a form that will be specified, including what they sent to the employer, essentially as a bill for what they were owed. The Department of Social Protection will then carry out its checks.