Missing these deadlines—often by even a single day—can result in a case being dismissed regardless of its merits.

Understanding the statutory timeframe and the limited extension available is therefore essential for both employees and employers.

General Guide –

The general rule of thumb to bear in mind is that if the wrong that you are looking to sue over – whether that is a dismissal, a non-payment of wages, or not being given appropriate breaks – is 6 months.

There is provision for extension in exceptional circumstances, but those are very rarely allowed for.

Unfair Dismissals – timeline

Under the Unfair Dismissals Act 1977 (as amended), an employee must generally file a complaint with the Workplace Relations Commission (WRC) within six months of the date of dismissal. The “date of dismissal” is the date on which the employee’s notice period expires. This definition is important, as it clarifies that the limitation clock starts ticking from the end of the notice period, not from the date the employee is informed of the dismissal.

For employees, the message is clear: acting promptly is critical. Even if a dismissal is clearly unlawful, the WRC cannot consider the case if it is out of time and no reasonable cause is established.

For employers, the limitation period provides an important procedural defence and underscores the value of identifying when the alleged breach occurred, particularly in constructive dismissal or multi‑stage disciplinary processes.

In summary, the statute of limitations for Unfair Dismissals Act claims in Ireland consists of a strict six‑month filing period, extendable to twelve months only in exceptional circumstances supported by credible and reasonable justification.

If you have been unfairly dismissed or are an employer facing a claim of unfair dismissal, please get in contact with us at info@mcgrathmullan.ie and we can put you in contact with our employment law team.

More Employment Law Articles from McGrath Mullan:

• Increase in Minimum Annual Salaries for Employment Permits
• Work Permit Costs in Ireland
• Upcoming Changes to Employment Permits Remuneration
• Change of Employer Applications
• Employment Visa Appeal

• General Employment Permits – from €34,000 to €36,605 per year
• Critical Skills Employment Permits – from €38,000 to €40,904 per year
• Meat Processors, Horticultural Workers, Healthcare Assistants and Home Carers – from €30,000 to €32,691 per year

Any employment permit applications for the above categories submitted after 1^st March 2026 must include the increased salaries.

Applications which were submitted before 1^st March 2026 can still reflect the older salary thresholds.

In addition, from 1^st January 2026 the National Minimum Wage increased to €14.15 per hour.

For employment permits which require at least the National Minimum Wage to be paid (such as Sports and Cultural Employment Permits and Dependent Employment Permits), the employee’s pay must be adjusted to at least €14.15 per hour.

If you would like advice on an employment permit application please do not hesitate to contact us at 01 873 5012 or info@mcgrathmullan.ie and we would be glad to assist you.

More legal articles on Employment Law from McGrath Mullan:

• Upcoming Changes to Employment Permits Remuneration
• Employment Visa Appeal
• Employment Permits for Circus Artistes in Ireland: Key changes coming from November 2025
• The 50:50 Rule in Ireland’s Employment Permit System: Legal Basis, Exceptions and Recent Amendments
• General Employment Permits – What you need to know
• Critical Skills Employment Permits
• How to Apply for an Employment Permit in Ireland: A Guide for Employers

This prohibition is expressly set out in section 55 of the Employment Permits Act, which provides that an employer may not make deductions from an employee’s remuneration, nor seek to recover any fees, charges or expenses arising from the application for, grant or renewal of an employment permit, the recruitment process, or travel expenses previously paid to enable the employee to take up employment in the State.

In practical terms, this means that where an employer pays for a work permit, that payment must be treated as a voluntary business expense, with no possibility of future financial recovery. Employers are not permitted to deduct the cost from wages, seek repayment after the permit has been granted, introduce administrative charges linked to the permit, make continued employment conditional on repayment, or include contractual clauses requiring the employee to reimburse those costs.

A breach of these rules may give rise to significant legal liability for the employer, including the obligation to repay any sums unlawfully recovered, potential compensation to the employee, and exposure to sanctions under the employment permits regime, with possible implications for future permission to employ foreign nationals.

Accordingly, the legal position is clear: while an employer is not required to pay the cost of a work permit, if it chooses to do so, that cost cannot under any circumstances be transferred to the employee or used as leverage, security or a condition of continued employment.

If you would like legal advice on this or any other legal matter, please contact us here info@mcgrathmullan.ie or call us here +353 (0) 1 873 5012

More legal articles from McGrath Mullan:

• Employment Visa Appeal
• Continuous Residence and Naturalisation
• Eligibility for a Stamp 4 EUFAM application based on marriage or de facto partnership with an EEA National
• Employment Permits for Circus Artistes in Ireland: Key changes coming from November 2025
• The 50:50 Rule in Ireland’s Employment Permit System: Legal Basis, Exceptions and Recent Amendments
• Recognition of Foreign Divorces
• General Employment Permits – What you need to know

In 2024, we had the consolidation of the previous 20 years of employment permit legislation in the Employment Permits Act 2025.

In 2025, we had the move from the Department of Enterprise’s Employment Permits Online System, to an online portal system that requires far more active involvement at all stages by the parties in each application.

The minimum annual remuneration (or salary thresholds) have also changed and rules varied over the past number of years.

Changes to the remuneration requirements were first proposed and signposted in a 2023 Roadmap published by the Department of Enterprise, which followed on from an extensive review of the employment permit system more broadly. On foot of further consultation with industry over 2024 and 2025, the proposed increases were deferred.

However, those deferred raises are now back on the table and are due to come in on 1 March 2026.

Under the new rules, General Employment Permits will see the minimum salary rise from €34,000 to €36,605 per annum (for a 39 hour week), while Critical Skills Employment Permits will increase from €38,000 to €40,904.

Certain roles in sectors such as meat processing, horticulture, healthcare assistance, and home care will also experience threshold increases from €30,000 to €32,691.

The new roadmap is flagging increases in minimum salaries from now through to 2030.

Employers and employees will need to be careful in their timing to ensure that the salary they agree meets the thresholds applicable when they file the application. To make sure that your plans meet current requirements, make sure to reach out to our immigration law team here at McGrath Mullan LLP.

More legal articles from McGrath Mullan:

• Employment Visa Appeal
• Continuous Residence and Naturalisation
• Eligibility for a Stamp 4 EUFAM application based on marriage or de facto partnership with an EEA National
• Employment Permits for Circus Artistes in Ireland: Key changes coming from November 2025
• The 50:50 Rule in Ireland’s Employment Permit System: Legal Basis, Exceptions and Recent Amendments
• Recognition of Foreign Divorces
• General Employment Permits – What you need to know

To be eligible to change your employer, you must meet the following conditions:

• You must have been working in Ireland with your permit for at least 9 months
• For a GEP, your new role must be the same type of employment as your current role
• For a CSEP, your new role must be within the same general category of employment as your current role
• Your current permit must be valid for at least another 2 months at the time of the application
• You must start your new job within 1 month of the application being granted

If the new role is not the same job type as the current job (for GEPs), or not within the same general category of roles (for CSEPs), then a change of employer application will not be possible and a new permit application will need to be made.

The application is made online via the Department of Enterprise, Trade and Employment’s employment permit portal and there is no application fee.

If the application is granted, an updated permit will be issued with the new employer’s details included – but significantly, the duration of the employment permit is not affected or extended in any way.

A person may apply for a change of employer up to three times in total.

If you would like advice on whether you may be eligible for a change of employer application or would like our assistance with an application, please do not hesitate to contact us at 01 873 5012 or info@mcgrathmullan.ie and we would be glad to assist you.

More legal articles from McGrath Mullan:

• Employment Visa Appeal
• Continuous Residence and Naturalisation
• Eligibility for a Stamp 4 EUFAM application based on marriage or de facto partnership with an EEA National
• Employment Permits for Circus Artistes in Ireland: Key changes coming from November 2025
• The 50:50 Rule in Ireland’s Employment Permit System: Legal Basis, Exceptions and Recent Amendments
• Recognition of Foreign Divorces
• General Employment Permits – What you need to know

The Applicant was granted an employment permit to work as a Chef De Partie in Ireland in February 2023, but his subsequent employment visa was refused on appeal in December 2023 for the following reasons:

• No evidence of his current or proposed employment in Pakistan or Ireland had been submitted.
• No application letter had been submitted.
• Insufficient evidence had been submitted to  demonstrate that the applicant had relevant qualifications or employment experience to undertake the proposed employment in the State.
• No personal financial documentation or business financial documentation had been submitted.
• The applicant’s obligations to return to his home country were not sufficient.
• And the applicant had not satisfied the visa officer that he would observe the conditions of his visa.

However, in his employment visa appeal, the Applicant’s solicitor had outlined and submitted the following:

• An Irish contract of employment was submitted.
• A letter from the applicant’s employer was submitted outlining his experience working there as a Chef De Parti for six years. It was also emphasised that the Irish employer was a renowned ethnic restaurant with extremely high standards and a significant reputation to uphold and that the prospective employer had incurred significant expense and time in hiring the applicant and supporting his employment permit and visa application, noting that if the applicant did not possess the skills and knowledge to perform in the role, then he would not have been hired by the prospective employer.
• It was explained that his employment in Pakistan was a cash in hand job, therefore no contract of employment, payslips or tax returns were available for submitting.
• It was explained because the applicant was a refugee in Pakistan, he was only permitted to reside there, but not work. Nor was he permitted to open a bank account. Therefore, he was unable to provide any bank statements as requested.
• It was outlined that the Irish employer had paid for the applicant’s flights to Ireland, in addition to undertaking to pay for his health insurance on arrival, and to provide him with accommodation which is something the Irish employer does for all of their chefs. The Irish employer also undertook to pay the applicant a salary advance to cover any additional costs which he may have incurred on his arrival.
• In relation to the finding that no business financial documentation had been submitted, the applicant’s solicitor enclosed a copy of the prospective employer’s company directors’ report and financial statements for the year ended 31 July 2021, together with a copy of the company’s current account statement with a positive closing balance evidenced.

In her judgement, Ms. Justice Sara Phelan noted the following:

• She was at a loss to understand how the lack of a business email address in the Pakistani employer’s letter being “insufficient to verify the information provided” could not be verified, when all that was required was to pick up the phone or send a letter to the employer with the aim of confirming the truth.
• The decision-maker had made an error (which was not just a slip or minor error) regarding the fact that the applicant was to be employed as a Chef De Partie and not a Head Chef, to the extent that it may have informed their criticism of the Camille Thai job offer.
• The Respondent continued to expect bank statements and tax records from the applicant, despite having been advised that these documents were simply not available, which Justice Phelan viewed as adhering to a fixed view policy to refuse to accept documents other than in the precise form identified on the website.
• The Respondent acted irrationally in refusing to waive the requirement for certain financial proof from the Applicant in circumstances where it was extremely difficult for Afghan refugees living in Pakistan to provide such documentary proofs.
• That the Respondent fettered their discretion to not grant a visa by rigidly adhering to policy and without applying any judgement to allow for the particular circumstances of this case.
• In finding they were not satisfied as to the credibility of the Irish employer, the Respondent discounted all of the substantial documentary proofs provided without providing any rationale or reasons as to what they were actually looking for, thus leaving the Applicant in the unfortunate position of wondering what additional material he could or should have provided.
• A lack of candour on the Applicant’s part was highlighted in that, among other things, his previous student visa refusal indicated he had been living in Afghanistan for over 19 years, which was at odds with his employment visa application which stated he had been resident in Pakistan for 10 years. He also described himself as single in his employment visa application, despite his CV listing him as married. Justice Phelan found it curious that the Applicant did not declare his true marital status, since being married could have worked in his favour in terms of the OB ground.

Overall, Justice Phelan took a broad view of the discrepancies, stating they were not so serious in nature to merit refusing the Applicant’s application. She also stated, by way of a cautionary note, that this judgment should not be taken as being non-critical of lack of candour and in other circumstances, and had she not found in favour of the Applicant on all other grounds, the lack of candour would have been of greater significance and may have resulted in the exercise of her discretion against the Applicant.

If you would like to discuss this or any other legal matter, please email McGrath Mullan’s office info@mcgrathmullan.ie or call us here +353 (0) 1 873 5012

More Legal News from McGrath Mullan LLP:

• Continuous Residence and Naturalisation
• Family reunification for spouses and partners of Irish nationals: What you need to know?
• eConveyancing in Ireland
• Probate: 10 steps to kick-start the administration process
• Spouse of an Irish Citizen Visa Application
• Eligibility for a Stamp 4 EUFAM application based on marriage or de facto partnership with an EEA National
• Employment Permits for Circus Artistes in Ireland: Key changes coming from November 2025
• Green Leases

Applications for Employment Permits

The Department of Enterprise, Trade and Employment (DETE) is responsible for managing employment permit applications. They are currently accepting applications for employment permits for circus artistes who will need them starting 1^st November 2025. To ensure processing in time, applications should be submitted no later than 12 weeks before the proposed employment start date.

It is important to note that obtaining an employment permit is in addition to, not in place of, immigration permission. Once DETE issues an employment permit, circus artistes must apply for a visa if they are from a visa-required country. Regardless of visa requirements, all employment permit holders must also apply for residence permission from Immigration Service Delivery (ISD) once they are in Ireland.

Transitional arrangements until 31^st October 2025

Circus artistes who receive residence permission during the winter 2024 season will generally be granted permission for 11 months, or until the end of their contract, whichever comes first. For instance, permissions issued in November 2024 will typically expire on or around 31st October 2025. These artistes may continue working during the spring/summer 2025 season up to the expiration of their permission without needing an employment permit.

If you plan to apply for residence permission for additional artistes for the spring/summer 2025 season, note that they will be granted a shorter permission, expiring on or before 31st October 2025 (or the end of the contract, if earlier), pending approval from ISD. These artistes will be allowed to work without an employment permit until the permission expires. A registration fee of €300 will apply.

It is expected that all permissions granted under the current system will expire before or on the 31st October 2025 cut-off date.

Employment Permits for Circus Artistes from 1st November 2025

Starting 1st November 2025, all circus artistes who are not citizens of Ireland, the EU/EEA, Switzerland, or the UK, and who do not already have immigration status that allows them to work in Ireland, must obtain a valid employment permit to work in the country.

Applications for employment permits can be submitted up to six months in advance, but should be made no later than 12 weeks before the employment start date. For artistes looking to secure an employment permit for the winter 2025 season, applications should be submitted during summer/autumn 2025, depending on the start date of the contract.

For visa-required employees, it is essential to factor in the additional time required for a visa application, as this will extend the overall processing timeline.

A key point to remember is that DETE will only issue an employment permit if, at the time of application, at least 50% of the circus staff are from Ireland, the EU/EEA, Switzerland, or the UK. This is in accordance with the 50:50 rule, as set out in Irish legislation and in alignment with the EU principle of Union Preference.

If you need guidance or assistance with immigration matters, including securing employment permits, visas, or residence permission, please feel free to contact us at info@mcgrathmullan.ie. Our team at McGrath Mullan LLP is here to help.

More legal articles from McGrath Mullan:

• The 50:50 Rule in Ireland’s Employment Permit System: Legal Basis, Exceptions and Recent Amendments
• Green Leases
• General Employment Permits – What you need to know
• Family reunification for spouses and partners of Irish nationals: What you need to know?
• Probate: 10 steps to kick-start the administration process
• Residential Zoned Land Tax (RZLT)

Legal and Administrative Basis

According to DETE:

“DETE does not issue employment permits for jobs in businesses where at the time of application more than 50% of workers are from outside the EEA. This is called the ‘50:50’ rule.”

In practice, this means an application for an employment permit will be refused where, at the time of submission, more than half of the workforce based in Ireland are non-EEA nationals.

This requirement applies equally to large corporations and small enterprises and focuses exclusively on employees physically located in Ireland, regardless of global staffing or multinational structure.

Specified Exceptions

There are specific, limited exceptions to the 50:50 Rule, which allow employment permits to be granted despite non-compliance with the general threshold:

1. Newly Established Companies (Relevant Only for General Employment Permits – GEP)

Where an employer has been registered with the Revenue Commissioners for less than two years as an employer, the 50:50 Rule does not apply, provided that:

• The company is a client of Enterprise Ireland or IDA Ireland; and
• A letter of support is submitted by either of these agencies.

This exemption is designed to encourage foreign direct investment and support early-stage companies, particularly in export-driven or innovation sectors.

2. Employment Permits Issued Before 1 October 2014

The 50:50 Rule does not apply to employment permits granted prior to 1 October 2014. Renewals or modifications of such permits are exempt from the current ratio requirements.

3. Single-Employee Companies

Where the applicant will be the only employee of the business in Ireland at the time of application, the 50:50 Rule is not triggered.

Upcoming Change Effective from 2 September 2024:

This exemption has been revised. As of 2 September 2024:

• The first application for an employment permit by an employer with no existing employees will remain exempt;
• However, when a second application is submitted for the same employer, the 50:50 Rule will automatically apply;
• In other words, from the second application onwards, the employer must ensure that at least half of the workforce in Ireland consists of EEA/Swiss nationals.

This development will significantly impact start-ups and sole traders, necessitating a proactive workforce planning strategy.

4. Contract for Services Arrangements

Where a non-EEA contractor or sub-contractor is engaged through a contract for services, compliance with the 50:50 Rule may be demonstrated by:

• The client company;
• The contractor; or
• A relevant subcontractor.

This exception recognises the fact that international contractors may not yet have a majority-EEA workforce, particularly in highly specialised technical sectors.

If you have any queries about employment permits in Ireland, please feel free to contact our team at info@mcgrathmullan.ie

More Legal Articles from McGrath Mullan LLP:

• Green Leases
• Recognition of Foreign Divorces
• General Employment Permits – What you need to know
• Family reunification for spouses and partners of Irish nationals: What you need to know?
• Affidavit of testamentary capacity
• Wills and a Child’s Entitlements

GEPs are available for any roles which are not included on the Ineligible List of Occupations for Employment Permits, provided the following conditions are met:

• The employer is fully registered and trading in Ireland
• The remuneration on offer is at least €34,000 per year
• The applicant has experience which is relevant to the role
• At the time of the application, at least 50% of the employees are EEA citizens

In addition, the Labour Market Needs Test needs to be complied with before a GEP can be applied for. This means that the role needs to be advertised in a very particular way on the Department of Social Protection Employment Services/EURES employment network and another recruitment website for at least 28 days before the GEP application can be submitted.

If the GEP is granted, the employee will be issued with a Stamp 1 permission which allows them to work only for the employer listed on their GEP, in the particular role they applied for.

GEPs can be granted for anywhere between 6 months and 2 years initially. The GEP can then be renewed for another 3 years provided all the conditions above continue to be met.

Family reunification options are available to GEP holders after they have been in Ireland with a GEP for at least 12 months, though entitlements will vary depending on each person’s circumstances.

After 5 years working in Ireland with GEPs, a person will be eligible to apply for Long Term Residence.

If you would like advice on whether you may be eligible for a GEP or would like our assistance with a GEP application, please do not hesitate to contact us at 01 873 5012 or info@mcgrathmullan.ie and we would be glad to assist you.

More legal articles from McGrath Mullan LLP:

• Wills and a Child’s Entitlements
• New guidelines published for Irish citizenship applications on the basis of Irish Descent and Irish Associations
• Probate: 10 steps to kick-start the administration process
• The Importance of Making a Will
• Starting a Business in Ireland: The Start-up Entrepreneur Programme (STEP)

McGrath Mullan are happy to assist in reviewing these agreements, and to advise on redundancy and your entitlements and options generally.

Please contact McGrath Mullan LLP at 01-8735012 or by info@mcgrathmullan.ie to arrange a meeting and review.

Articles on Employement Law from McGrath Mullan:

• Employment Permits – Change of Employer Applications
• Employment Permits and Redundancy
• How to Apply for an Employment Permit in Ireland: A Guide for Employers
• Critical Skills Employment Permits