Where the employer terminates an employee and owes NES redundancy pay, the employer may offset against that obligation a benefit the employee gets from a redundancy pay fund. If the employee receives a fund benefit, the employer may set off the part attributable to its own contributions; if that equals or exceeds the NES obligation, the obligation is fully met. Where no fund benefit is received by the employee, the employer's contributions for them are set off to the extent of those contributions, with payments made under the fund's rules or any related agreement, and the obligation is fully met if the contributions equal or exceed it. The fund must have Approved Worker Entitlement Fund status for the purposes of the 1986 Fringe Benefits Tax Assessment Act.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.