A standard letter, sometimes known as a "section 188 letter" to be sent to elected employee representatives or representatives of a recognised trade union informing them that the employer proposes to make 20 or more employees redundant within a period of 90 days and initiating consultation. It contains the information required to comply with section 188(4) of the Trade Union and Labour Relations (Consolidation) Act 1992 (TULRCA). It includes a schedule explaining how the statutory redundancy payment is calculated.