One of the five potentially fair reasons for dismissal under section 98 of the ERA 1996 which the employer must establish to show that an employee was not unfairly dismissed. It is a residual "catch-all" potentially fair reason for dismissal. If the employer's reason for dismissal falls outside section 98(2) of ERA 1996, it must fall within the SOSR category if it is to qualify as a potentially fair reason at all.

For more information on dismissing an employee on the ground of SOSR, see Practice note, Some other substantial reason.