Ireland Employment Permits 2026 (2026 Legal Guide) — Rules & Requirements
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Sourced from Irish Acts of the Oireachtas, statutory instruments, and official guidance. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
Non-EEA/UK/Swiss workers who want to take up a job in Ireland generally need an employment permit from DETE under the Employment Permits Act 2024 (commenced 2 September 2024). The two primary routes are the Critical Skills Employment Permit (CSEP) for roles on the Critical Skills Occupations List or paying at or above the high-salary threshold, and the General Employment Permit (GEP) for other eligible roles.
From 1 March 2026, Minimum Annual Remuneration (MAR) thresholds rose under the MAR Roadmap: CSEP €40,904, high-salary route €68,911, GEP €36,605 (with a €32,691 sub-threshold for Horticulture, Meat Processing, and Care Work, phasing out by 2030), €36,848 graduate rate. From 1 January 2026, basic salary must also meet the National Minimum Wage (€14.15/hour / €28,696.20/year). Section 55 of the 2024 Act makes it an offence to recover the permit fee from the worker's wages.
CSEP holders get Stamp 1 and can upgrade to Stamp 4 after 21 months from commencement of employment (measured against the Revenue Employment Detail Summary, per ISD policy reinstated 3 April 2024). GEP holders upgrade after 57 months. Spouses and partners of CSEP and Researcher-Hosting-Agreement holders have been granted Stamp 1G (full employment rights, no separate permit) instead of Stamp 3 since 15 May 2024; from 26 November 2025, dependent children of CSEP holders turning 16 also get Stamp 1G automatically.
When does it apply?
This applies when:
- You are a non-EEA/UK/Swiss national with a job offer from an Irish-registered, trading employer
- You want to understand which permit applies and the MAR for your role
- Your spouse or partner qualifies for Stamp 1G work access
- You are within 21 months (CSEP) or 57 months (GEP) and want to plan your Stamp 4 upgrade
CSEP — Critical Skills Employment Permit:
- Salary (from 1 March 2026): €40,904 for Critical Skills Occupations List roles (was €38,000); €68,911 for non-ineligible occupations off the list (was €64,000); €36,848 graduate rate (Level 8+ Irish degree awarded in previous 12 months); public-sector roles on national pay agreements are exempt from MAR. Basic salary must also meet the NMW (€14.15/hour) from 1 January 2026. Bonuses, commission and non-qualifying benefits do not count toward MAR — only basic salary plus registered private health insurance.
- Duration: 2 years.
- Employer-specific period: 9 months with the initial employer (reduced from 12 months on 2 September 2024); then 3 changes of employer allowed on the same permit (same SOC code).
- Stamp 4 upgrade: apply to ISD after 21 months from the commencement of employment, measured against the Revenue Employment Detail Summary. DETE support letters were abolished 30 November 2023.
- Family reunification: immediate — no 12-month wait.
- Spouse/partner: Stamp 1G (work as employee + study; no self-employment).
- 50:50 EEA-workforce rule applies with start-up and sole-employee waivers.
- No Labour Market Needs Test. Recruitment-agency placements are not accepted.
- Fee: €1,000 (90% refund on refusal or withdrawal).
GEP — General Employment Permit:
- Salary (from 1 March 2026): €36,605 general (was €34,000); €32,691 / €16.12 per hour for Horticulture, Meat Processing, Health Care Assistant, Home Support Worker, Care Worker (was €30,000); €34,009 graduate rate. Sub-thresholds phased out by 2030.
- Labour Market Needs Test: since 2 September 2024, the newspaper advert is gone. The role must be advertised online for at least 28 days on (1) the Department of Social Protection's Jobs Ireland + EURES, and (2) an additional online platform; application filed within 90 days of the advert. Exemptions: Critical Skills roles, jobs over €64,000, EI/IDA-supported companies, specified carers, GEP renewals, certain redundancy cases.
- Ineligible List: if the role is on the Ineligible List or a quota has filled (e.g., Car Mechanic quota filled 19 March 2026), no permit issues. Meat Processing and Dairy Farm Assistant quotas (1,000 and 850) opened 18 December 2025.
- Duration: up to 24 months initially; renewable for up to 36 months.
- Stamp 4 upgrade: after 57 months from commencement of employment (Revenue EDS evidence). GEP-based Stamp 4 issues for 12 months initially.
- Family reunification: after 12 months' residence.
- Spouse/partner: Stamp 1G since 15 May 2024.
- Change of employer: allowed after 9 months; no new LMNT or permit required; max 3 changes.
- Fee: €500 (up to 6 months) / €1,000 (up to 24 months); renewal €750 / €1,500. 90% refund on refusal or withdrawal (the 100% refund was suspended on 19 June 2024).
Processing times (DETE snapshot 21 April 2026): CSEP from receipt date 8 April 2026 (~2-week queue); new non-CSEP permits from 25 February 2026 (~8 weeks); reviews from 24 November 2025 (~21 weeks). File at least 12 weeks before start date.
What to Do If You Need an Employment Permit to Work in Ireland
Step 1 — Check the list: confirm the occupation is on the Critical Skills Occupations List or, for GEP, not on the Ineligible List and not quota-closed. See enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/employment-permit-eligibility/.
Step 2 — Confirm the salary: basic salary (not bonuses/commission) must meet the MAR plus NMW floor from 1 January 2026. For GEP roles paying the sub-threshold €32,691, verify your role is on the sub-threshold list.
Step 3 — LMNT (GEP only): employer advertises online for 28 days on Jobs Ireland + EURES plus a second platform, keeping dated proof. DETE warned HCA adverts priced below the January 2025 HCA rate are deemed invalid; the same discipline applies after March 2026 increases.
Step 4 — Register on EPOS at employmentpermits.enterprise.gov.ie (portal launched 28 April 2025). Submit within 90 days of the advert (GEP) and at least 12 weeks before start date. Applications auto-delete after 28 days of inactivity for data-protection reasons.
Step 5 — Upload the checklist: passport, degree, signed 2-year contract (CSEP) or 12+ month contract (GEP), Revenue/CRO details, NMBI registration if a nurse/midwife, and evidence of 50:50 waiver if relied on.
Step 6 — Pay by EFT: €1,000 CSEP or €500–€1,000 GEP. Under s.55 of the 2024 Act, the employer must not recover this from the worker.
Step 7 — Respond within 28 days to any information request — a missed deadline closes the file.
Step 8 — On grant: if visa-required, apply for a D visa at the nearest Irish mission. On arrival, register in person at ISD Burgh Quay within 90 days and pay the €300 IRP fee; passport stamped Stamp 1.
Step 9 — Track the upgrade clock: CSEP holders, prepare to apply to ISD for Stamp 4 at month 21 (measured from Revenue EDS commencement). GEP holders, at month 57. Stamp 4 removes the employer-specific restriction.
Step 10 — If refused: request a Review on the prescribed DETE form within 28 days. Reviews currently sit in a ~21-week queue.
What should you NOT do?
Don't start working before the permit issues. Working without a valid employment permit is an offence under the 2024 Act. Penalties are serious and the offence is recorded in the worker's immigration file — it resurfaces at naturalisation.
Don't let your employer deduct the permit fee or any other charge prohibited by s.55. Fee deductions, passport retention, and document retention by the employer are offences. Report to the Workplace Relations Commission (workplacerelations.ie).
Don't inflate the salary with bonuses or non-qualifying benefits. MAR is assessed on basic salary plus registered health insurance only. A role that looks like it hits €40,904 with bonuses but pays €38,000 base will be refused. The NMW floor (€14.15/hour from 1 January 2026) applies in parallel.
Don't apply through a recruitment agency placement for CSEP. CSEP does not accept agency placements.
Don't assume the permit extends into Stamp 4 automatically. Stamp 4 is a separate ISD application — prepare payslips, Revenue Employment Detail Summary, employment contract and current IRP well in advance of month 21 / 57.
Don't change employers inside the first 9 months on either permit (except in narrowly defined post-2 September 2024 exceptions). Doing so invalidates the permit.
Don't miss the 28-day information-request deadline — and don't leave the EPOS draft idle for 28 days (auto-deletion). Both outcomes cost the application.
About Immigration Pathways in Ireland
If you're applying to work or live in Ireland, the Immigration Act 2004, the Employment Permits Act 2024, and the Irish Nationality and Citizenship Act 1956 set the rules. ISD runs visas and IRP cards (€300 fee under SI 421/2025); DETE runs employment permits through EPOS. The two main work routes are the Critical Skills Employment Permit and the General Employment Permit, with MAR thresholds rising in 2026 and every permit salary needing to meet €14.15/hour. EU/EEA/Swiss nationals enter freely under SI 548/2015. Track IRP expiry — overstaying ends in a section 3 deportation notice.
Common Questions
What is the 2026 minimum salary for an Irish Critical Skills Permit?
From 1 March 2026 the Minimum Annual Remuneration for the Critical Skills Employment Permit is €40,904 for Critical Skills List roles, €68,911 for non-ineligible off-list roles, and €36,848 for recent Level 8+ graduates. Basic salary must also meet the National Minimum Wage of €14.15/hour from 1 January 2026 — bonuses and commission don't count toward MAR.
When can I upgrade to Stamp 4 from an Irish employment permit?
CSEP holders can apply to ISD for Stamp 4 after 21 months from commencement of employment (measured against the Revenue Employment Detail Summary). GEP holders must wait 57 months. Stamp 4 removes the employer-specific restriction. DETE support letters were abolished on 30 November 2023 — the application goes directly to ISD.
What happens if my Irish work permit application is refused?
You have 28 days to request a Review on the prescribed DETE form. Reviews currently sit in a 21-week queue. The processing fee is €1,000 CSEP or €500-€1,000 GEP, with 90% refunded on refusal or withdrawal. Starting work before the permit is granted is a criminal offence for both the employer and the employee under the Employment Permits Act 2024.
What is the employment permits (csep & gep) right in Ireland?
Non-EEA/UK/Swiss workers who want to take up a job in Ireland generally need an employment permit from DETE under the Employment Permits Act 2024 (commenced 2 September 2024). The two primary routes are the Critical Skills Employment Permit (CSEP) for roles on the Critical Skills Occupations List or paying at or above the high-salary threshold, and the General Employment Permit (GEP) for other eligible roles.From 1 March 2026, Minimum Annual Remuneration (MAR) thresholds rose under the MAR Roadmap: CSEP €40,904, high-salary route €68,911, GEP €36,605 (with a €32,691 sub-threshold for Horticult...
When does it apply — employment permits (csep & gep)?
This applies when:You are a non-EEA/UK/Swiss national with a job offer from an Irish-registered, trading employerYou want to understand which permit applies and the MAR for your roleYour spouse or partner qualifies for Stamp 1G work accessYou are within 21 months (CSEP) or 57 months (GEP) and want to plan your Stamp 4 upgradeCSEP — Critical Skills Employment Permit:Salary (from 1 March 2026): €40,904 for Critical Skills Occupations List roles (was €38,000); €68,911 for non-ineligible occupations off the list (was €64,000); €36,848 graduate rate (Level 8+ Irish degree awarded in previous 12 mon...
What should I do if I have a job offer in Ireland and need to apply for an employment permit?
Step 1 — Check the list: confirm the occupation is on the Critical Skills Occupations List or, for GEP, not on the Ineligible List and not quota-closed. See enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/employment-permit-eligibility/.Step 2 — Confirm the salary: basic salary (not bonuses/commission) must meet the MAR plus NMW floor from 1 January 2026. For GEP roles paying the sub-threshold €32,691, verify your role is on the sub-threshold list.Step 3 — LMNT (GEP only): employer advertises online for 28 days on Jobs Ireland + EURES plus a second platform, keeping date...
What should you NOT do — employment permits (csep & gep)?
Don't start working before the permit issues. Working without a valid employment permit is an offence under the 2024 Act. Penalties are serious and the offence is recorded in the worker's immigration file — it resurfaces at naturalisation.Don't let your employer deduct the permit fee or any other charge prohibited by s.55. Fee deductions, passport retention, and document retention by the employer are offences. Report to the Workplace Relations Commission (workplacerelations.ie).Don't inflate the salary with bonuses or non-qualifying benefits. MAR is assessed on basic salary plus registered hea...