38B. (1) A return of the employer’s contribution under section 34, 34A or 36 shall be subject to a deduction in respect of any amount paid by the Minister in accordance with section 32(2) of the Redundancy Payments Act 1967.

(2) The amount to be deducted shall be calculated in accordance with subsections (4), (5) and (6) of section 322 of the Redundancy Payments Act 1967.]