Hire in Ireland
Here’s where you get started with human resources best practices and hiring in Ireland
The Capital of Ireland
Time Zone in Ireland
Important Facts About the Country of Ireland
Introduction to Ireland
Ireland, also known as the Republic of Ireland or Eire, is Europe’s most westerly country. The sovereign state shares a land border in the north with Northern Ireland (which is part of the UK) and together the two countries form the island of Ireland. Just under half of Ireland’s nearly 5 million people live in the Greater Dublin area.
What to Know about Ireland's Geography
Ireland is separated from Great Britain by the Irish Sea and the North Channel to the east, the latter of which is just 37 kilometers at its narrowest point. To the north and west is the vast expanse of the Atlantic Ocean. The west coast of Ireland is known for its rugged beauty.
Climate in Ireland
Ireland has a temperate Oceanic climate which seldom brings extreme temperatures. The Atlantic Ocean brings the warming influence of the Gulf Stream. In winter, the west coast is prone to Atlantic storms. In general, the west experiences considerably more rainfall than the east.
The Culture of Ireland
Historically, Ireland’s culture is predominantly Gaelic with growing influence over time from Britain. Large scale emigration from Ireland has spread modern Irish culture, particularly its music and literature, across the globe. For example, the ubiquitous Irish Pub can be found in most global cities. Unfortunately, these often have little in common with the traditional hospitable public houses found in Ireland.
Religions Observed in Ireland
Christianity is by far the predominant religion of Ireland, with just under 80% of the population identifying as Catholic. According to the latest census, only 10% identify as having no religion. As with many other European countries, regular church attendance is in decline.
Languages Spoken in Ireland
English is the most dominant and widely spoken language in Ireland. However, the constitution of Ireland describes Irish as the national language. In practice, Irish as a community language is limited to concentrations in the far western counties such as Donegal, Galway and Mayo.
Irish Human Resources at a Glance
Employment Law Protections in Ireland
Employment law in Ireland is governed principally by Common Law and the precedent set by any judicial decisions. Additionally, employment conditions and employee protection from a variety of statutory acts mostly deriving from EU directives. Collective agreements are another important consideration in employment law in Ireland.
Employment Contracts in Ireland
A contract of employment is governed by the principles of contract in Irish common law. Therefore, there must be an offer, acceptance, consideration and intention to create legal relations. Legally, contracts can be concluded orally. However, written employment contracts are the standard in Ireland and highly recommended.
Certain terms are implied within an employment contract, whether or not they are expressly included in writing. For example, there is an implied mutual obligation of trust and confidence that must exist between the employer and the employee. A statutory minimum period of notice will also be implied into the employment contract if there is no contractual notice (or if the contractual notice is less than the statutory minimum). Contractual terms may also be implied by customs and practices in Ireland.
Employers are obliged to provide employees with key terms and conditions of employment within five days of commencing employment. The terms and conditions that must be provided are:
- In circumstances where there is no fixed or main place of work, a confirmation that the employee shall work from various places or is free to determine their own place(s) of work;
- the title, grade, nature or category of the work, or a brief specification or description of the work;
- the date of commencement of the employee’s contract of employment;
- any terms or conditions relating to hours of work (including overtime);
- the duration and conditions of any applicable probationary period.
An employer must also give an employee a more comprehensive written statement of his or her terms of employment within one month of the commencement of employment. If an employer does not comply with this requirement, employees are entitled to up to four weeks’ compensation. The written statement of terms must contain the following:
- The training entitlement, if any, provided by the employer;
- The identity of the user undertaking, where the employee is under a temporary contract of employment and engaged in temporary agency work;
- Where the work pattern of the employee is mostly or entirely unpredictable, the employee must be informed of the following;
- The principle that the work schedule is variable;
- The number of guaranteed paid hours;
- The remuneration for work performed in addition to those guaranteed hours;
- The “reference hours and days” (i.e. the time slots in specified days during which work can take place at the request of the employer) within which the employee may be required to work;
- The minimum notice to which the employee is entitled before the start of a work assignment and, where it applies, the 24-hour notice deadline imposed by the Organisation of Working Time Act 1997 before which an employer must inform an employee of when they will normally be required to start and finish work on each day of a given week.
- The identity of the social security institutions receiving the social insurance contributions attached to the contract;
- Any protection relating to social security provided by the employer;
Generally, for simplicity, both the required terms and conditions and the written statement will be included in the employment contract.
Ireland's Contract Terms
The law specifies that contracts of employment must contain certain terms and conditions which must be provided in written form. Under no circumstances should the terms of the employment contract provide for lesser conditions than any minimum legal entitlements established in Ireland’s employment legislation or by applicable collective agreement.
Ireland's Guidelines Regarding Probation Period
Probationary periods must not exceed 6 months. Any extension of such periods must not exceed 12 months and should be in the interest of the employee.
Regulations and Rules Regarding Working Hours in Ireland
- The Organization of Working Time Act 1997 states the maximum average working week for many employees cannot exceed 48 hours. This does not mean a working week can never exceed 48 hours. Rather, it is the average that is important. For most employees the average can be calculated over a period of four months.
- A typical working week is considered to be between 35 and 40 hours, with the average in Ireland being 39 hours per week.
Sunday Working (Sunday Premium Entitlement)
- If not already included in the rate of pay, an employee usually has a right to paid time off in lieu or a premium payment for work performed on Sunday.
- An employee is entitled to the premium payment for Sunday work, which should be equivalent to the payment a comparable employee in a collective agreement in force in a similar industry or sector would receive. This means the Sunday premium, if not already paid, will be equivalent to the closest applicable collective agreement which applies to the same or similar work under similar circumstances (and which provides for a Sunday premium).
Irish Laws Regarding Overtime
Overtime is work performed outside normal working hours. Employers have no statutory requirement to pay employees for work completed in overtime. However, many employers offer higher rates of compensation for overtime. The contract of employment should state whether employees can be required to work overtime and should specify the rates of pay.
Rules Regarding Bonus and 13th Month Pay in Ireland
- Bonuses can be guaranteed under contract, discretionary or a combination of the two. The details of any bonus scheme should be clearly specified in the terms of the employment contract. When bonus schemes are incorporated into the employees’ contract of employment, they become terms or conditions of that employment and employees will have certain expectations. Failure to comply with a term in a contract may be found to be an unlawful action. In this case, the law provides for recourse.
- An employment contract may contain a clause stating that a contractual bonus will not be paid if employment is terminated ‘for cause.’ This includes alleged gross misconduct or if an employee is not engaged in employment on the date of payment. Most bonus schemes will state that the employers allow themselves the discretion to decide who would be eligible for a bonus, the amount payable and whether to pay any bonuses at all in a particular year. It is an implied term of any bonus scheme which is subject to an employer’s discretion must not be exercised in a manner that is irrational or perverse.
- If an employer offers a contractual bonus scheme (e.g. one guaranteed under contract), any modifications to that scheme should be made through a formal process of consultation and agreement. If an employer offers a discretionary bonus scheme, it is more likely they can change the scheme without consulting employees. To label a scheme discretionary – and then ensure that it is discretionary in practice – informs employees that the provisions may not be provided in the same way, or at all, throughout their employment. If there was cause for amending the scheme, an employer may simply exercise this discretion and then inform employees of the change. However, changes to contractual schemes require prior agreement between employer and employee.
Ireland's Requirements Regarding Notice Periods
|Length of Employment
|Minimum Length of Notice
|13 weeks to 2 years
|2 years to 5 years
|5 years to 10 years
|10 year to 15 years
|15 years or more
Employers are not required to give notice if any of the following apply:
- The employee has been working for the employer for less than 13 weeks.
- The employee agrees to waive his or her right to notice.
- The employee is guilty of gross misconduct.
In order to justify a dismissal, the employer must:
- show the dismissal was in relation to at least one of the potentially fair grounds set out in the legislation.
- demonstrate that fair procedures were followed.
- be able to disprove any allegation by the employee that the case involves any of the automatically unfair reasons for dismissal.
The employer can give one or more of the following reasons for dismissal:
- Capability – This includes events such as tardiness, absenteeism and persistent absence due to illness or injury (either short-term or long-term)
- Competence – This pertains to the employee’s ability to do their job. Initially, employees must be made aware of the standards that are expected and improvement should be managed through a formal set procedure within a reasonable timeframe. Ultimately, the employer should issue a final warning setting out the likelihood of dismissal before any actual dismissal.
- Qualifications – This type of dismissal is allowed for two reasons:
- The employee misled the employer about qualifications they had when applying for the job.
- The employer made employee’s continued employment conditional on them obtaining further qualifications and the employee failed to achieve this after having been given a reasonable opportunity to do so.
- Conduct – As a ground for fair dismissal, the term conduct covers a large area of behavior. There is a need to distinguish between gross misconduct, which can lead to instant dismissal, and ordinary instances of misconduct.
- Redundancy – In this case, the employer will need to show a redundancy situation exists and that therefore the dismissal is fair.
- Contravening the law – Employees can be dismissed if their continued employment would mean breaking the law.
Contractual post termination restraints are generally considered to be in restraint of trade and therefore void. However, those that protect the employer’s legitimate business interests can be enforced if reasonable. Restraints need to be tailored for the specific business and the risks posed by the employee. Garden leave is a common practice applied to senior employees.
Non-competes – This is permissible in narrow, justifiable circumstances. The typical duration is no longer than three to six months, with an absolute maximum of 12 months depending on the circumstances. The geographical area must also be reasonable and not too extensive.
Customer non-solicits – These are permissible in specific circumstances. The typical duration is no longer than three to six months, with an absolute maximum of 12 months depending on the circumstances. The geographical area must also be reasonable and not too extensive.
Employee non-solicits – These are permissible but the length of restriction will depend on the circumstances.
Severance Pay in Ireland
- An employee who is being made redundant is entitled to a statutory payment, conditional on them having at least 104 weeks of continuous service in employment insurable under the Social Welfare Consolidation Act 1993. They must also be over the age of 16 and in a genuine redundancy situation.
- The rate of statutory redundancy is two weeks’ pay for every year of service (for those over the age of 16) in addition to one week’s pay. This payment is limited to €600 per week. Statutory redundancy payments are exempt from tax. Any ex-gratia redundancy amount (above the legal minimum) is subject to taxation.
- If the employer company is liquidated and unable to pay the redundancy entitlements, redundant employees can seek payment from the Social Insurance Fund (maintained by the Department of Social Protection) for their statutory entitlements.
- Employees may benefit from enhanced redundancy sums by way of business customs, practices or industry norms. In practice, employers can negotiate an ex-gratia severance payment from between two to seven weeks’ pay per year of service. This may or may not be paid in addition to the statutory payment.
- In the public sector, the standard redundancy package (which is consistently recommended by the labor court) is for five weeks’ pay. This is inclusive of statutory entitlements (e.g. three weeks’ pay plus the statutory entitlement of two weeks’ pay).
- Trade unions are involved in redundancy negotiations at companies with collective bargaining. There is no legal requirement to negotiate with trade unions in respect of redundancy pay. However, the practice at unionized firms is that trade unions are involved during any such talks. Theoretically works councils can perform this function as well but they are not as prevalent a feature in this process as trade unions.
Fixed Term Contacts for Irish Employees
A fixed-term contract can be any of the following:
- for a fixed period and will end when a specific date is reached
- for the purposes of completing a specific task and will end once the task has been completed.
- for a specific event and will terminate once the event does or does not happen.
Fixed-term employees have the right not to be treated any less favorably than comparable employees on permanent contracts. Those who have been employed on successive fixed-term contracts (e.g. they have had the contract renewed previously or have been employed on more than one contract) for four continuous years can ask their employer for a statement confirming they are permanent and are no longer on a fixed-term contract.
Employers must issue this statement or one that gives objective reasons why the contract remains fixed-term within 21 days of an employee’s request. They can keep an employee on a fixed-term contract only if they can objectively justify it at the point it was last renewed to achieve a legitimate business aim or when the period of four years has been extended under either a collective or workplace agreement. The employer must make the same tax arrangements for fixed-term employees as for permanent staff.
Tax and Social Security Information for Employers in Ireland
Personal Income Tax in Ireland
The tax year in Ireland runs from January 1 to December 31. Income tax that an employee generates from employment is deducted from their wages by their employer on behalf of the Irish government. This is called Pay As You Earn (PAYE). Employers must withhold tax from employees’ paychecks each pay period and report those deductions to the Office of the Revenue Commissioners.
Tax is charged as a percentage of a person’s income and the amount of tax that the employee contributes depends on the level of the income that they earn as well as their personal circumstances.
Income tax is charged at a progressive rate, from 20% to 40%. The first part of an employee’s income, up to a certain amount, is taxed at 20%. This is called the standard rate of tax and the amount that it applies to is referred to as the standard rate tax band. The remainder of an employee’s income is to be taxed at the higher 40% tax rate.
The Universal Social Charge (USC) is essentially another form of income tax and is usually regarded as an admissible tax for the purposes of Ireland’s Double Taxation Agreements. The USC is a levy payable on gross income, including notional pay, before any relief for any capital allowances, losses or pension contributions.
New Starts in Ireland
New employees will need to acquire a Personal Public Service (PPS) number in order to receive Revenue Payroll Notification (RPN). If a PPS number is required, it can be obtained from the local PPS Registration Center after supplying the supporting documentation. The list of required supporting documentation is available on the Department of Social Protection website (www.welfare.ie).
Until a tax credit is received, the new employee will be on emergency tax. If the new employee has no PPS number, they will be taxed 40% on all earnings.
|At 20% first
|Married couple/ civil partnership (one income)
|Married couple/ civil partnership (two incomes)
|One parent/ widowed parent/ surviving civil partner
Social Security in Ireland
Most employers and employees (those over 16 years of age) pay social insurance contributions toward Ireland’s National Social Insurance Fund. In general, social insurance payments are compulsory.
For people in employment in Ireland, social insurance contributions are divided into different categories, known as ‘classes’ or ‘rates of contribution.’ The type of class and rate of contribution an employee pays will be determined by the nature of the work being performed.
The payroll process must also encompass social security contributions from both the employer and the employee, collectively known as Pay Related Social Insurance (PRSI) in Ireland. PRSI payments account for a myriad of social welfare benefits and are determined by income level. The Universal Social Charge (USC), implemented in 2011, is another payroll consideration. It is charged at a progressive rate of 2% to 8% on employee income.
The majority of Ireland’s workforce pays Class A PRSI. This class of contribution entitles them to the full range of social insurance payments that are available from the Department of Social and Family Affairs, so long as they meet the qualifying criteria.
Employee PRSI – Class A
Employees that earn €352 or less in a week (prior to tax deductions) do not pay any social insurance. However they are still covered by class A social insurance the employers are paying on the employees’ behalf.
Employees that earn over €352 per week pay 4% PRSI on all earnings. If an employee earns between €352.01 and €424 per week, the maximum credit of €12 is reduced by one-sixth of the amount of their weekly earnings over €352.01.
Employers pay 8.8% class A employer PRSI on weekly earnings up to €410. The employer will pay 11.05% class A employer PRSI on weekly earnings over €410.10.
Monthly contributions must be made to the authorities for social security by the 14th day of the following month the contributions were generated on.
Universal Social Charge
The Universal Social Charge (USC) is a levy payable on gross income (including notional pay) before any relief for any capital allowances, losses or pension contributions. The USC is essentially another form of income tax and is usually regarded as an admissible tax for the purposes of Ireland’s Double Taxation Agreements.
All individuals must pay the Universal Social Charge if their gross income exceeds the threshold of EUR 13,000. In the cases of individuals aged 70 or over or those who hold full medical cards, the 2% (2019 and 2020) rate applies to all income over EUR 13,000. This reduced rate however is only available for those whose gross income is less than EUR 60,000 per annum.
PRSI contribution, Universal Social Charge
|If income is EUR386 p/w or less
|Employee (2) (class A1)
|No limit (1)
|Universal Social Charge
|EUR 0 to EUR 12,012 (2)
|Universal Social Charge
|Next EUR 9,283
|Universal Social Charge
|Next EUR 48,749 (3)
|Universal Social Charge
*The above table serves as a broad guideline. Actual rates charged by GoGlobal will differ.
- Employees earning EUR 352 or less per week are exempt from PRSI. In any week in which an employee is subject to full-rate PRSI, all earnings are subject to PRSI. Unearned income for employees in excess of EUR 3,174 p.a. is subject to PRSI. Sliding scale PRSI credit of max. EUR 12 per week where weekly income between EUR 352 and EUR 424.
- Individuals with income up to EUR 13,000 are not subject to the Universal Social Charge.
- The reduced rate (2%) applies for persons over 70 or with a full medical card, where the individual’s income does not exceed EUR 60,000.
- There is a surcharge of 3% on individuals who have non-PAYE income that exceeds EUR100,000 in a year regardless of age.
Important Information for Irish Employees
Salaries are normally paid monthly on a regular date at the end of the month via credit transfer to an account specified by the employee.
All employees are entitled by law to a written statement of salary showing wages and deductions at the time of payment. This statement is called a ‘payslip.’ Employers also are prohibited from making deductions from wages unless authorized by law, an employment contract or employee consent. The Payment of Wages Act obliges the employer to treat the information contained in a pay statement with confidentiality. If wages are paid by credit transfer, the statement of wages should be given to the employee as soon as possible once the credit transfer has taken place.
Timesheets & Record Keeping
In 2019, the European Court of Justice stated companies must set up a system to record the working time of their employees. Hence, employers are required to implement an objective, reliable and accessible system that allows for the recording of the daily workday performed by each employee
Employees are entitled to four weeks of paid annual leave in addition to the nine paid public holidays. Annual leave is subject to the employer’s approval. With the agreement of both employer and employee unused leave may be carried over into the following holiday year and should be used within six months.
If a fixed date public holiday occurs on a weekend, there is no legal requirement for the next working day to be a holiday. If this happens employees are entitled to one of the following:
- A paid day off in the same month as the public holiday
- An extra day of annual leave
- An extra day’s pay
- The closest church holiday to the public holiday as a paid day off
Under the Sick Leave Act 2022, employees are entitled to statutory paid sick leaves every year. The entitlement is phased in over 4 years:
- 2023 – 3 days
- 2024 – 5 days
- 2025 – 7 days
- 2026 – 10 days
Sick days can be taken as consecutive days or non-consecutive days.
Sick pay is paid by employers at 70% of the employee’s normal pay up to a maximum of €110 a day. To be eligible for sick pay, the employee must work for the employer for at least 13 weeks and is certified by a GP as unable to work.
Maternity & Parental Leave
- Employees that become pregnant are entitled to take maternity leave. The entitlement to a basic period of maternity leave from employment extends to all female employees in Ireland (including casual workers), regardless of how long they have been working for the organization or the number of hours worked per week. In general, employees are entitled to 26 weeks’ maternity leave. 2 weeks’ maternity leave must be taken before the baby is due, and at least 4 weeks after the baby is born.
- Employees with sufficient social insurance (PRSI) contributions are entitled to paid Maternity Benefit at €245 per week. Mothers are entitled to a further 16 weeks additional maternity leave which begins immediately after the end of maternity leave; however, this is not covered by Maternity Benefit.
- Female employees who are breastfeeding are entitled to take 1 hour off work (with pay) each day as a breastfeeding break for up to 2 years after birth.
- New parents (other than the mother of the child) are entitled to 2 weeks paternity leave from employment following birth or adoption of a child. Paternity leave can be started at any time within the first 6 months following the birth or adoption placement. Paternity Benefit is paid at a rate of €245 per week.
Parent's Leave & Parental Leave
- Each working parent is entitled to seven weeks of paid leave in the first 2 years of a child’s life (within 2 years of adoption). This benefit is paid for by the state if the parent has sufficient social insurance (PRSI) contributions.
- Parental leave allows parents with children below 12 years old to take unpaid leave from work. Each parent can take up to 26 weeks’ parental leave for each eligible child. The employee must have worked for the employer for at least a year before they are entitled to this leave.
- Carer’s leave allows employees to leave work temporarily to provide full-time care and attention for someone who needs it.
- Carer’s leave can be taken for a minimum of 13 weeks and up to a maximum of 104 weeks for each person in the employer’s care. If the employee asks to take less than 13 weeks’ carer’s leave, the employer may refuse the request or may be open to agree to arrangements. The employee and the employer must agree to a plan in writing, clearly stating the date when the employee will start the leave and when they will return to work. The employee will need to contact the PRSI records section in the DEASP to ensure their social insurance record is kept up during this leave.
- The employee is entitled to annual leave and public holidays for the first 13 weeks of carer’s leave.
- When one carer’s leave has finished, the employee must wait six months before another period of carer’s leave can be taken to care for a different person.
- Carer’s leave from employment is unpaid but the employee’s job will be kept open for when they return. As the employer does not pay while the employee is on carer’s leave, if the employee has enough Pay Related Social Insurance (PRSI) contributions, they can apply for ‘Carer’s Benefit.’ If the employee does not have enough PRSI contributions, they can apply for a means-tested ‘Carer’s Allowance’.
- While on carer’s leave, the employee can work up to 18.5 hours a week in employment or self-employment – so long as they earn less than €332.50 a week. (This calculation is the take-home pay after deductions including taxes, PRSI and union dues.) Alternatively, they can attend an educational or training course or do voluntary work for a maximum of 18.5 hours a week.
Compassionate & Bereavement Leave
- Force majeure leave – If an employee has a family crisis the Parental Leave Acts 1998 and 2019 grant the employee a limited right to leave from work. This is known as force majeure leave. It arises where, for urgent family reasons, the immediate presence of the employee is indispensable. This applies to an injury or illness of a close family member. The employee must notify the employer as soon as practicably possible about the need to avail of force majeure leave. Immediately on return to work, the employee must make a written application to the employer.
- The maximum allowance for leave is three days in any 12-month period or five days in a 36-month period. The employee is entitled to be paid while on force majeure leave. The employer can grant further leave at their discretion. The employee is protected against unfair dismissal for taking force majeure leave or proposing to take it.
- Force majeure leave does not offer any entitlement to leave following the death of a close family member.
- Compassionate leave – If a close family member dies, an employee is not entitled to force majeure leave. However, he or she may be able to take compassionate leave. This will depend on the employment contract, the customs and the practices within the workplace or it will be left to the employer’s discretion.
- Leave for medical care purposes – All employees will be entitled to 5 days of unpaid leave per year if they need to offer personal care or support to a family member or person they live with who is in need of significant care or help for a serious medical reason. There is no minimum service requirement for this leave.
Benefits to the Employee in Ireland
Irish Statutory Benefits
The social welfare system in Ireland is divided into three main types of payments. These are:
- Social insurance payments
- Means-tested payments
- Universal payments
Social insurance payments are based on social insurance contributions and include jobseeker’s benefit, illness benefit, maternity benefit, invalidity pension, carer’s benefit and contributory state pension.
Means-tested payments are designed for people who do not have enough PRSI contributions to qualify for the equivalent social insurance-based payments. An example is a person who becomes unemployed, applies for the jobseeker’s benefit but fails to qualify because he or she does not have enough social insurance contributions. He or she can apply for the jobseeker’s allowance instead, which is the means-tested equivalent payment.
Universal payments are disbursed regardless of a person’s income or social insurance record. They depend on the claimant satisfying specific personal conditions. An example is the child benefit.
Public Health Care Service
Ireland has a universal, government-funded public healthcare system managed by the Health Service Executive (HSE). Any person living in Ireland for at least one year is considered by the HSE to be ‘ordinarily resident’ and is entitled to care. A medical card enables people who are receiving welfare payments, low earners, most retirees and certain others to entirely free care. People who are not entitled to a medical card (e.g. about 70% of the population) must pay fees for certain health care services. For example there is a €100 A&E charge for those who attend an accident and emergency department without a referral letter.
Personal Retirement Savings Account (PRSA) – It is not a legal requirement for an employer to provide a private pension plan. However, it is a legal requirement to provide a PRSA facility for employees. There is no requirement for the employer to contribute into this but rather setting up the facility for the employee. This way, the employee can pay into it from their gross salary.
Rules Regarding Visas and Foreign Workers in Ireland
If an individual is from an EU member state, one of the countries of the EEA, Switzerland or the UK, they are entitled to work in Ireland. They do not need an employment permit. Moreover, their dependents can come live with them in Ireland. If they are an EEA, Swiss or British national, they are entitled to be treated in the same way as Irish citizens when they apply for work in Ireland. They are free to apply for any job vacancy, including jobs in the public sector. If they are from another country, then generally they will need an employment permit.
The nine types of employment permit are as follows:
- General Employment Permits (formerly work permits) – These are available for occupations with an annual remuneration of €30,000 or more. This permit will only be considered in exceptional cases for a job with a lower annual remuneration. Normally, a labor market needs test is required. .
- Critical Skills Employment Permits (formerly Green Card permits) – These are available for most occupations with annual remuneration of over €64,000. They are also available for occupations with annual remuneration of at least €32,000 on the Critical Skills Occupations List (formerly Highly Skilled Occupations List). There is no requirement for a labor market needs test.
- Dependent/Partner/Spouse Employment Permits – This applies to a dependent (other than a spouse or de facto partner) of a Critical Skills Employment Permits holder, or a researcher on a Hosting Agreement.
- Reactivation Employment Permits – This allows foreign nationals, who entered Ireland on a valid employment permit but fell out of the system through no fault of their own or have been poorly treated or exploited in the workplace, to work again.
- Contract for Services Employment Permits – These are intended for foreign nationals providing services to an Irish entity (with a contract). These permits allow the transfer of non-EEA employees to work on the Irish contract in Ireland while remaining on an employment contract outside the State. Generally, a labor market needs test is required.
- Intra-Company Transfer Employment Permits – This will allow senior management, key personnel and trainees working in an overseas branch of a multinational company to transfer to the Irish branch. The individual must be earning at least €40,000 a year (trainees must be earning at least €30,000 a year) and have been working for the company for a minimum of six months (one month if a trainee).
- Internship Employment Permits – These are available to non-EEA national full-time students who are enrolled in a third-level institution outside Ireland and have a work experience job offer in the country.
- Sport and Cultural Employment Permits – These are available for employment in Ireland for the development, operation and capacity of sporting and cultural activities.
- Exchange Agreement Employment Permits – These apply to those employed in Ireland under prescribed agreements. The Fulbright Program for researchers and academics is an example of such an agreement.
Public Holidays Recognized by Ireland in 2024
|New Year’s Day
|St. Brigid’s Day
|Saint Patrick’s Day
|June Bank Holiday
|August Bank Holiday
|October Bank Holiday
|Saint Stephen’s Day