Work visas and sponsoring talent in Ireland
Reviewed by Mellow Editorial Team, HR & payroll content team
Hiring someone who needs a work permit in Ireland is manageable, but it requires planning, paperwork and a realistic timeline. Here is what employers need to know before they start.
How the Irish employment permit system works
Ireland's employment permit system is employer-led. That means your business applies for the permit on behalf of the employee — the worker cannot simply arrive and sort it out themselves. Permits are issued by the Department of Enterprise, Trade and Employment (DETE), and most require the job to meet minimum salary thresholds, a labour market test, and other eligibility criteria.
There are several permit types, but two dominate in practice:
Critical Skills Employment Permit (CSEP) — aimed at highly skilled roles and occupations on the Critical Skills Occupations List. These are typically roles in technology, engineering, healthcare and finance. This is the faster, more flexible route: holders can apply for long-term residency sooner and can bring family members who are themselves entitled to work immediately.
General Employment Permit (GEP) — the broader permit, covering roles not on the critical skills list and not on the Ineligible Occupations List. It comes with more conditions, including a mandatory Labour Market Needs Test (LMNT) in most cases.
Both permits require the employer to be registered with Revenue, to be trading actively in Ireland, and to maintain a minimum ratio of EEA to non-EEA employees (typically 50:50, with some exceptions for new companies).
The Labour Market Needs Test
For the General Employment Permit, you will usually need to demonstrate that you advertised the role and could not fill it from the existing domestic or EEA labour pool. This means advertising the vacancy for a minimum period — currently across specific channels including the EURES portal and a national newspaper or jobs website — before submitting the permit application.
The LMNT adds time to your hiring process, so factor it in early. If you know you are recruiting for a role that is unlikely to attract suitable EEA candidates, start the advertising process before you even shortlist. Critical Skills permits are exempt from the LMNT, which is one reason that route is generally preferred where the role qualifies.
Salary thresholds and working conditions
Every employment permit application ties the permit to a specific job, employer and salary. If the employee's role changes significantly, or if they move to a different employer, a new permit is typically required.
DETE sets minimum annual salary thresholds that vary by permit type and occupation. These thresholds are reviewed periodically, so check the current figures on the DETE website before you apply — do not rely on older guidance. The salary offered must be a genuine market rate for the role, not a figure engineered just to clear the threshold.
The permit holder must also be employed under Irish law with a proper contract of employment. All statutory entitlements apply: the National Minimum Wage, statutory annual leave of four working weeks, and all protections under employment law. Holding a permit does not create a lesser category of worker.
Payroll and tax obligations for permit holders
Once your employee has their permit and has started work, your payroll obligations are the same as for any Irish employee. You must register them with Revenue, operate the PAYE system in real time, and submit payroll information to Revenue on or before each payday via ROS.
That means deducting income tax at the standard rate of 20% up to the relevant threshold, and 40% above it, along with USC at the applicable bands (0.5%, 2%, 3% or 8% depending on earnings) and PRSI at roughly 4.1% for the employee. As the employer, you pay employer PRSI of approximately 11.15% on top of gross pay.
One point worth noting: a new employee arriving from outside Ireland will not have a tax credit certificate from Revenue initially. They may start on emergency tax until they register for myAccount and Revenue issues a Revenue Payroll Notification (RPN). Walk new permit holders through this process early — emergency tax deductions can come as an unwelcome surprise in a first payslip.
From 2026, pension auto-enrolment under the My Future Fund scheme is being introduced. Permit holders who meet the age and earnings criteria will be enrolled in the same way as any other employee.
Processing times and practical planning
DETE publishes indicative processing times on its website, and these can range from a few weeks to several months depending on the permit type and application volumes. Trusted Partner status — available to employers who meet certain criteria — can significantly speed up processing for Critical Skills applications.
Build permit timelines into your hiring plan. If a candidate needs a permit, your job offer should be conditional on the permit being granted. Be honest with candidates about timelines and keep communication open throughout the process. A motivated candidate who understands what is happening is far less likely to drop out while waiting.
Permits are not indefinitely transferable: they are tied to the specific role and employer named in the application. If your business structure changes, or if the employee's role evolves substantially, take legal advice on whether the existing permit remains valid or whether a new application is needed.
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