• 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)

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)

1. If the role is included on the Critical Skills Occupations List, and has a minimum annual salary of €38,000; or

2. If the role is not included on the Ineligible List of Occupations for Employment Permits, and has a minimum annual salary of €64,000.

Critical Skills Employment Permits differ from General Employment Permits in a number of ways, including:

• Labour Market Needs Test: the Labour Market Needs Test does not apply to Critical Skills Employment Permit applications, meaning the role does not need to be advertised for 28 days before the application can be made.

• Contract Duration: a Critical Skills Employment Permit is only available for roles where the contract offered is at least 2 years in length.

• Degree Qualification: where the role is on the Critical Skills Occupations List, a degree qualification which is directly relevant to that role is a requirement for a Critical Skills Employment Permit – relevant experience alone will not be sufficient.

• Family members: the holder of a Critical Skills Employment Permit can apply for their qualifying family members to join them in Ireland immediately, unlike with a General Employment Permit where a person must wait 12 months.

• Renewal: unlike a General Employment Permit, a Critical Skills Employment Permit does not need to be renewed – once a person has worked in Ireland for 21 months on a Critical Skills Employment Permit, they will be eligible to apply for a Stamp 4 permission. A Stamp 4 permission allows a person to work in Ireland without needing to hold an employment permit.

If you would like our assistance with a Critical Skills Employment Permit application or are seeking advice on employment permits in general, please do not hesitate to contact us at 01 873 5012 or info@mcgrathmullan.ie and our immigration team will be happy to assist you.\

More helpful articles by McGrath Mullan:

• How to Apply for an Employment Permit in Ireland: A Guide for Employers
• Insurance Claims and Bad Weather – What to Do First, and When to Contact a Solicitor
• Transfer of First-Time Immigration Registration to ISD
• E-Vetting: Electronic background check process for Irish Citizenship applications
• Deferral of Minimum Annual Remuneration (MAR) increase for Employment Permits

The Irish government facilitates this through its employment permit system, designed to address skill shortages while protecting the domestic labour market.

However, the process can be complex, requiring careful attention to detail. Below is a brief, summary guide to the employment permit process.

Understand the Need for an Employment Permit

An employment permit is required when hiring workers who are non-EEA nationals. Unless the role is specified on the Critical Skills Occupations List, the employer must first confirm that the role cannot be filled by an EEA or Swiss national.

The Irish government maintains two important lists – the Critical Skills Occupations List and the Ineligible Categories of Employment List.

Critical skills roles —such as ICT specialists, healthcare professionals, and engineers—are prioritized and benefit from streamlined application processes.

If the role is on the Ineligible Categories of Employment List, you won’t be able to obtain a permit for that job.

Determine the Right Type of Permit

Ireland offers several types of employment permits tailored to different needs:

1. Critical Skills Employment Permit: For highly skilled roles that are critical to the economy. (e.g. nurses, doctors, engineers, specialised accountants, IT workers)
2. General Employment Permit: For roles that cannot be filled by the local workforce (e.g. chefs, care workers, mechanics, construction workers etc)
3. Intra-Company Transfer Permit: For transferring employees within a multinational organisation.
4. Contract for Services Permit: For employment on a contract basis.
   Choosing the correct permit type is vital, as each has its own criteria and documentation requirements.

Meet Eligibility Requirements

Before applying, ensure your business and the candidate meet the eligibility criteria:

• Labour Market Needs Test: For general permits, you may need to advertise the position locally for four weeks to prove that no suitable EEA/Swiss candidate is available.
• Minimum Salary Thresholds: Permits often require minimum annual remuneration, typically starting at €34,000 for most roles. For Critical Skills permits, the threshold may be higher, depending on the job.
• Business Status: Your company must be registered and tax-compliant in Ireland.

Prepare Documentation

Employers must provide detailed documentation to support the application, including:

• A full job description and employment contract.
• Proof of the Labour Market Needs Test (if applicable).
• Evidence of the company’s registration with the Revenue Commissioners and compliance with tax obligations.
• Proof that the employee possesses the required qualifications and experience.

The application should be submitted online through the Department of Enterprise, Trade and Employment’s Employment Permits Online System (EPOS).

Understand the Timeline and Costs

Processing times vary depending on the permit type and demand, typically ranging from 4-8 weeks. Employers should apply well in advance of the desired start date. Fees range from €500 to €1,000, depending on the permit duration (usually one or two years).

Seek Professional Advice if Needed

The employment permit process can be intricate, especially for first-time applicants.

Contact Eoghan McMahon or any of the rest of the immigration team to discuss your options today. info@mcrathmullan.ie

More articles from McGrath Mullan

• Deferral of Minimum Annual Remuneration (MAR) increase for Employment Permits
• Retiring to Ireland with Sufficient Resources
• McGrath Mullan LLP is now providing support with Italian Citizenship applications
• Three Requirements for Divorce in Ireland
• DAMAGES FOR DATA BREACHES DUE TO GDPR
• Employment Permits – Change of Employer Applications

The MAR, which sets the minimum annual salary for employment permits, was increased in January 2024 as part of a roadmap designed to address discrepancies with rising average earnings in Ireland. Further planned increases outlined in this roadmap, scheduled to run until 2026, are now under review. The department is considering the economic pressures businesses have faced over the past year and is seeking a balanced approach to implementing future adjustments.

While most planned increases are postponed pending the review, the MAR for Health Care Assistants, Home Carers, and Care Workers will rise to €30,000 in January 2025 as previously communicated. This adjustment falls outside the scope of the ongoing review.

Stakeholders, including employers, employee representatives, and others, are encouraged to contribute feedback through the MAR survey. Submissions are open until 10 January 2025, offering an opportunity to influence the future direction of MAR adjustments.

Further details on this review, including background information, can be accessed through the department’s information note: https://enterprise.gov.ie/en/publications/deferral-of-increases-to-mar.html

At McGrath Mullan LLP, we stay updated on changes that impact employment permits. If you have any questions about how these changes may affect your business or employment prospects, or if you need any assistance with your employment permit application, contact our team today at info@mcgrathmullan.ie