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

Among the main changes to the employment permits system are 11 new occupations listed on the highly skilled occupations list which are as follows:

• Professional Forester
• Resource modelling, earth observation and data analyst
• Meteorologist
• Operational Forecaster
• Chemical Engineer
• Project Engineer
• BIM Manager
• Optometrist (Ophthalmic Optician)
• Commercial Manager
• BIM Coordinator/Technician
• Estimator

Furthermore, the good news is that 32 occupations have been removed from the list of ineligible occupations which are as follows:

• Residential Day and Domiciliary Case Managers – in Disability Services
• Play Therapist – in Disability Services
• Genetic Counsellor
• Social Care Worker
• Family Support Workers – in Disability Services
• Project Offices, Disability
• Support Worker (social, community, public and charity)
• Guide Dog Mobility Instructor for the Visually Impaired
• Autism Assistance Dog Instructor
• Pig Managers
• Smiths and forge workers
• Metal plate workers and riveters
• Car mechanic, Motor mechanic, Auto electrician, Motor vehicle technician
• HGV mechanic
• Vehicle body builders and repairers/Body shop panel beaters
• Electrician, electrical contractor, electrical engineer
• Vehicle paint technician
• Skilled metal, electrical and electronic trades supervisors
• Upholstery and furniture operatives
• Butchers/(de)boner
• Baker
• Furniture makers and other craft woodworkers
• Senior Care Workers – in Disability Services
• Textile Process Operatives
• Wood Machine Operatives
• Saw Doctor/Wood Machine Mechanic
• Armature Rewinder
• Pig Farm Assistants
• Speciality Forestry Harvesting Technician

New minimum salary thresholds have also been announced for General and Critical Skills permits which will take effect from 17th January 2024. Among these changes are the following:

• General Employment will increase from €30,000 to €34,000 in 2024
• Critical Skills with a degree will go from €32,000 to €38,000 in 2024
• Critical Skills without a degree (but with significant experience) remains at €64,000

The other good news is that several occupations which had previously been made eligible for General Employment Permits (GEPs) have had their quotas extended. They are as follows:

• 1,000 GEPs for meat processing operatives
• 350 GEPs for butcher/deboners
• 350 GEPs for dairy farm assistants
• 1,000 GEPs have been provided for horticultural workers to support the sector until the introduction of the Seasonal Employment Permit

Therefore, if you wish to apply for an employment permit or renew, pay attention, because from 17th January the above guidelines must be followed.

For any inquiries about these changes, work permit and immigration matters in general, please feel free to contact us at info@mcgrathmullan.ie or call us at 01-8735012.

In these cases, reactivation provides a pathway for re-employment where the individual has found another job offer for which they have the required qualifications, skills or experience and for which they will receive a salary that is at least the National Minimum Wage.

You may be eligible for permission under this scheme if:

1. You have previously held an employment permit to work in Ireland but have fallen out of the employment permit system through no fault of your own (for example, if you have been exploited or badly treated by your employer), and have remained in Ireland even though you are not currently legally resident.
2. You are the holder of a Reactivation Employment Permit and wish to change employer (note that, except in exceptional circumstances, employment permit holders are expected to remain with their initial employer for a period of 12 months before moving to a new job).

You will not be eligible under this scheme if you:

1. Are subject to a Deportation Order or have been given notification of a proposal to deport you under Section 3 of the Immigration Act 1999.
2. Are subject to a Removal Order under EU law.
3. Have already availed of this scheme and have been given a ‘Reactivation Employment Permit’ letter and a Reactivation Employment Permit.
4. Entered Ireland as a student or visitor and were never the holder of an employment permit.
5. Previously had an employment permit but subsequently left Ireland.
6. Previously had an employment permit and a Stamp 1 permission but changed your status to another immigration stamp.
7. Previously had an Intra-Company Transfer Employment Permit, Contract for Services Employment Permit, or Internship or Exchange Agreement Permit and remained in the State following the expiry of your permit.

If you are eligible for this scheme, you will first need to apply for a temporary Stamp 1 permission and a ‘Reactivation Employment Permit’ letter from the Department of Justice. Once you have this letter, you may then apply for a Reactivation Employment Permit from the Department of Enterprise, Trade and Employment (DETE).

Renewal refers to the renewal of an employment permit or immigration permission once it expires.

For most types of employment permits apart from Critical Skills Employment Permits (CSEP), the renewal application can be made online through the Employment Permits Online System (EPOS) to DETE within 16 weeks of the expiry of the existing employment permit, using the relevant application form and providing the requested information and documentation.

For a CSEP, there is no renewal process as once a person has been continuously employed in Ireland on a CSEP for 21 months, they will be eligible to apply for a Stamp 4 permission. In this case, the applicant must apply directly to the Department of Justice for a Stamp 4 permission.

The application for a Stamp 4 permission can be submitted 12 weeks before the expiry date of the CSEP. There is no application fee for this process.

Redundancy occurs when the employee’s position ceases to exist within the company and they will not be replaced.

If you have an employment permit and are made redundant by your employer, you must notify DETE within 4 weeks of the redundancy using the designated form (available on DETE’s website).

In this case, you will have up to 6 months from the date of redundancy to find another job.

If you find a new job within 4 weeks of your redundancy date, you will be exempt from certain rules that would otherwise apply, such as the Labour Market Needs Test and eligibility criteria for the job.

If you have been made redundant from a position that is subsequently deemed ineligible for the type of permit you held (e.g., due to inclusion on the Ineligible List of Occupations for Employment Permits or removal from the Critical Skills Occupations List) and you are offered the same job by a different employer, then an employment permit application will be considered for the same permit type.

For any enquiries about the above and immigration matters in general, please feel free to contact us at info@mcgrathmullan.ie or call us at 01-8735012.

According to the information, 30.981 Work Permits were granted in Ireland, with India occupying first place in the ranking with 11.893 work permits (38.39%) and Brazilians occupying second place with 2.632 work permits (8.50%)

The Irish capital, Dublin, accounted for 15.041 of the permits granted (48.55%), followed by Cork with 2.613 (8.43%) and Kildare with 1.734 (5.60%) and Limerick 1.600 (5.16%)

At the top of the Work Permit is the Health & Social Work Activities area with 10.037 permits (32.40%), followed by the Information & Communication Activities area with 5.009 permits (16.17%) and Accommodation & Food Services activities with 2.606 permits (8.41%).

And, among the companies that applied the most work permits in 2023 were: Ernst & Young (365), Redwood Extended Care Facility UC (353) and Cork University Hospital (301).

For a detailed list covering the entire year, visit: https://enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/statistics/.

For any enquiries about these changes, Work Permits and immigration matters in general, please feel free to contact us at info@mcgrathmullan.ie or call us at 01-8735012.

This policy aligns with the Community Preference principles of EU membership. To ensure job opportunities are accessible to Irish and EEA nationals, employers must satisfy a Labour Market Needs Test before a General Employment Permit or Contract for Services Employment Permit can be issued to a non-EEA national.

Where the employer must advertise the vacancy and for how long:

The employer must advertise the vacancy with the Department of Social Protection Employment Services/EURES employment network for at least 4 weeks, and in a national newspaper for at least 3 days, and in either a local newspaper or jobs website (separate to Department of Employment Affairs and Social Protection/EURES websites) for 3 days.

What information the employer must include in the vacancy:

• a description of the employment
• the name of the employer
• the minimum annual remuneration
• the location/s of employment
• the hours of work

Do all applications for General or Contract for Services Employment Permits require a Labour Market Needs Test?

Yes, generally speaking, the Labour Market Needs Test is required for employment permit applications. However, there are exemptions:

• If the job falls under the Critical Skills Occupations List.
• If the job offer is for an eligible position with a minimum annual salary of €64,000.
• If there is a recommendation from Enterprise Ireland or IDA Ireland, applicable only to client companies of these organisations.
• If the job offer is for a Carer of a person with exceptional medical needs, and the non-EEA national has been providing care before the application, and the person has developed a high level of dependence.
• For General Employment Permit applications, if the job is offered to a non-EEA national who held a General Employment Permit or a Work Permit Employment Permit, was made redundant after October 1, 2014, and the redundancy occurred within the previous 6 months. This waiver is valid if the department is notified of the redundancy within four weeks of dismissal.

If you have any queries about employment permit applications or immigration related matters in general, please do not hesitate to contact us at info@mcgrathmullan.ie

Implemented in Ireland through the European Communities (Free Movement of Persons) Regulations 2015, these laws grant specific rights based on economic activities such as employment, self-employment, study, and financial self-sufficiency.

In order to be eligible for a Stamp 4 EUFAM permission in Ireland, you must be a family member of an EU citizen who is exercising their EU Treaty rights in Ireland. This permission allows you to live and work in Ireland.

Stamp 4 EUFAM is typically granted to spouses, civil partners, and dependent children of EU citizens. The application must be submitted within the State, therefore, both the applicant and the EU citizen must be physically present in Ireland.

In this article, we will specifically address Stamp 4 EUFAM for spouses/civil partners (qualifying family members) and de-facto partners (permitted family members) of EEA nationals.

For applications based on a de-facto partnership, the applicants must prove that they have been living together for a minimum of 2 years. Evidence of the relationship can be provided through photos, letters, bank transfers, messages, travel tickets, etc.

Your EEA national family member must be exercising their free movement rights in the State. They must be either employed, self-employed or living with sufficient resources.

The application form for de-facto partners is EUTR1A (https://www.irishimmigration.ie/wp-content/uploads/2023/11/Form-EUTR1A-v1123.pdf).

For applications based on spouse or civil partnership, the applicants must prove that they are married or in a registered civil partnership.

Your EEA national family member must be exercising their free movement rights in Ireland. They must be either employed, self-employed, pursuing a course of study or living in the State with sufficient resources.

The application form for spouse or civil partners is EUTR1 (https://www.irishimmigration.ie/wp-content/uploads/2023/11/Form-EUTR1-v1123.pdf).

For both application forms, you will need to provide personal information about you and your spouse/partner, details of the EU national’s activities in the State, immigration background etc. At the end of the application form, you will find a list of required documents for the application.

Please note that all documents must be submitted as photocopies, and colour photocopies of all pages of the passport (including blank pages) should be provided. Original documents will only be requested by the EU Treaty Rights Division if necessary.

The application must be submitted by registered post to: EU Treaty Rights Division, Immigration Service Delivery, Department of Justice, 13-14 Burgh Quay, Dublin 2 D02 XK70, Ireland.

Currently, it can take up to 6 months for a decision to be made on residence card applications. Family members who come within the ambit of the Directive and Regulations are provided with a residence card evidencing their entitlement to reside and work in the State for a five-year period.

If you are a qualifying family member and have submitted the required documentation, you may be provided with an immigration stamp (temporary permission) valid while your application is being processed. If you have been deemed as a permitted family member, then you may be provided with a temporary permission as well.

EEA nationals and their family members who have resided in the State for over five years in accordance with the Directive/Regulations may apply for permanent residency, which is evidenced by a Permanent Residence Card.

For any inquiries about these changes and immigration matters in general, please feel free to contact us at info@mcgrathmullan.ie or call us at 01-8735012.

• Cardiac Physiologist;
• Medical Scientist;
• Occupational Therapist;
• Physiotherapist;
• Podiatrist / Chiropodist;
• Psychologist;
• Speech and Language Therapist;
• Pharmacist.

Critical Skills Employment Permits are extremely attractive to employees as permit holders are allowed bring their family and dependents with them immediately, and can qualify for Stamp 4 (unlimited access to the labour market) after 2 years employment.