It sounds simple, but it’s not always intuitive – here are a few things for you to consider:
The same amount of work – even if you have the same amount of work, if you now need fewer people to do that work, it is still likely to be a redundancy situation.
Reduction in work – if you have a reduction of a particular kind of work but the same number of employees needed, asking employees to change what they do perhaps by reducing their role or hours, may amount to a redundancy.
Practical reality – you need to focus on the practical reality of the role and not what was written down in a job description years before (if that’s different from what’s happening on a day-to-day basis).
Adding to a role – it will be a redundancy situation if it means that the particular kind of work that the employee is doing is disappearing or reducing.