By "lay offs" i assume you mean retrenchments. S189 of the Labour Relations Act sets the procedure to be followed and this is in no way affected by business rescue. Such proceedings do not absolve the employer in any way. Severance payable on retrenchment would be 1 weeks salary (gross) for every completed year of service. Employers contributions to medical aid and pension are not included in gross salary and as such would fall outside of severance.