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Resignation When an employee wants to resign, you can try to persuade them to change their mind, but you can't refuse to accept their resignation. If they later withdraw their resignation, generally you don't have to agree to them continuing to work for you. You should act carefully, though, if the employee has handed in their notice in controversial circumstances such as after an argument.
Check if the resignation is necessary First find out why the employee wants to resign. Is there anything you can do to make them change their mind? If the employee is resigning to work for one of your competitors, consider whether it would be worth improving their remuneration/benefits package, working environment or looking into their promotion prospects.
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