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The tutorial discusses key considerations for managers when an employee resigns. First, managers should determine if they can accept the resignation immediately or if further steps are needed to validate the employee's intention, especially if the resignation was made impulsively. Second, it's essential to confirm whether the employee has provided the appropriate notice as per company terms and conditions. Lastly, considerations around long service leave are important, particularly if the employee qualifies for a pro rata payment. In some states, employees may forfeit this entitlement unless the resignation is for specific exempt reasons. These are the three main points managers should address during a resignation.