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Perspective:
Perspective
08 Dec 2025
5 minute read

Immigration alerts

Global Employer Services

Ireland announces new phased increases to employment permit salary thresholds

What is the update?

The Department of Enterprise, Tourism and Employment has released a new Roadmap for Minimum Annual Remuneration (MAR) Salary Thresholds, introducing a gradual series of increases from 1 March 2026 through to 2030.

The revised schedule replaces the previously accelerated 2023–2026 plan and aims to balance worker protections with business needs.

Key Points

150+ consultation submission responses were received from employers, workers, unions, and representative bodies, and the review considered business challenges arising from inflation, statutory sick leave, and upcoming pension auto-enrolment, as well as concerns from migrant worker groups about renewal difficulties under fast-rising thresholds.

Most of the salary thresholds increased by 7.66%, rather than the originally mapped out 14.7-15.8% increases outlined in 2023.

The below table sets out the planned increases from 1 March 2026, with further phased adjustments and indexation applying annually to 2030.

Type of employment permit

Sub-category

Jan 2025 remuneration level (based on 39-hour work week)

1 March 2026 remuneration level (based on 39-hour work week)

General Employment Permits

 

€34,000

€36,605

Applicants who have graduated from an Irish third level institution with a level 8 or above qualification in the previous 12 months

N/A

€34,009

Critical Skills Employment Permits

Relevant degree

€38,000

€40,904

Applicants who have graduated from any recognised third level institution with a level 8 or above qualification, relevant to the Critical Skills Occupation being applied for, in the previous 12 months

N/A

€36,848

Without relevant degree

€64,000

€68,911

Intra-Company Transfer Employment Permits

Trainees

€34,000

€36,605

Key personnel/senior management

€46,000

€49,523

HCAs, Home Carers and Care Workers

 

€30,000

€32,691 (89.3% of GEP)

Meat and Horticultural Operatives

 

€30,000

€32,691 (89.3% of GEP)

Sector-Specific Considerations:

  • Sub-standard thresholds in healthcare and agri-food will be fully removed by 2030.
  • Public sector roles and community/voluntary organisations linked to public pay agreements will remain governed by their respective pay scales.

Deloitte will monitor further adjustments closely and will keep clients updated as further details emerge.

Full details are available in the DETE publication at enterprise.gov.ie.

If you have any questions, please feel free to reach out to Daniel Gunko or Kim Wong.

2025 alerts

What is the update?

The Irish Immigration Service Delivery (ISD) has introduced a temporary travel facilitation measure for non-EEA nationals awaiting renewal and issuance of their Irish Residence Permit (IRP) card over the Christmas period.

Due to processing backlogs, all individuals who submitted their IRP renewal before their IRP card expired may travel using a recently expired IRP card during the below period, provided they also carry the required supporting documents.

Key Details of the Initiative

  • Validity Period: 08 December 2025 to 31 January 2026 (inclusive).
  • Eligibility: Non-EEA nationals legally resident in Ireland who:
    • Submitted their IRP renewal application before the expiry of their current IRP card, and
    • Hold a recently expired IRP card.
  • Required documents:
    • Printed Travel Confirmation Notice
    • Expired IRP card
    • Proof of renewal submission (print out of email confirmation that shows the date of application submission)

The ISD will notify all airlines and foreign missions of this temporary measure. However, travellers remain responsible for ensuring compliance with third-country immigration or visa requirements, where applicable.

The Department will continue to process all IRP renewal applications during this period.

Important Note

This initiative applies strictly within the stated dates. Travel outside these dates requires possession of a valid, in-date IRP card.

Full details are available at irishimmigration.ie.

What is the update?

On 26 November 2025, the Minister for Justice, Home Affairs and Migration, Jim O’Callaghan, secured Government approval for a suite of measures aimed at updating Ireland’s asylum, citizenship and family reunification frameworks.

In parallel, Minister O’Callaghan and Minister of State for Migration, Colm Brophy, published a comprehensive family reunification review and introduced an updated non-EEA family reunification policy, with most changes taking immediate effect.

Key Points

Family Reunification

The Department of Justice, Home Affairs and Migration has introduced an updated family reunification policy (the first major revision since 2013). This review involved extensive consultation with government departments and benchmarking against other EU countries.

Key points include:

  • Family reunification is now limited to spouses/partners and dependent children under 18.
  • Existing waiting periods remain unchanged; for example, General Employment Permit holders must still wait 12 months before family members can join them.
  • Updated financial requirements for sponsors: €40,000 for Irish nationals; no minimum for Critical Skills Employment Permit (CSEP) holders; €30,000 for General Employment Permit (GEP) holders, with additional criteria when children are involved. Financial record requirements for GEP holders have been reduced from two years to one year to align with the 12-month waiting period.
  • Children aged 16-18 of CSEP/GEP holders will now receive Stamp 1G, allowing them to work.
  • Families of sponsors who naturalise as Irish citizens will be granted Stamp 4 permissions.

The policy will continue to monitor:

  • Financial thresholds for applications involving minor children, especially considering indexed remuneration for employment permit holders.
  • Eligibility timeframes for family applications.
  • Evidence requirements for suitable accommodation at application time.
  • Potential introduction of application fees to align with other EU countries.

Asylum System Changes

  • Working residents in State-provided accommodation will be required to make income-based contributions towards accommodation costs (phased in over 12 months).
  • Stronger powers will allow the State to refuse or revoke protection status where individuals pose security risks or have serious criminal convictions.

Citizenship Reforms

  • The residence period for people granted International Protection will increase from 3 to 5 years, aligning with standard requirements.
  • New self-sufficiency and good character tests will be introduced, including reviews of long-term social welfare reliance and outstanding public debts.
  • Time spent on certain temporary immigration permissions may no longer count towards naturalisation (to be confirmed through legislation).

What this means in practice

The changes reflect a broader move towards a more structured and financially-based assessment model for family reunification, as well as a more standardised approach to citizenship eligibility and the management of international protection accommodation. The revised framework places a greater emphasis on financial capacity, self-sufficiency, and the timely submission of applications from outside the State.

Next steps

Legislation will now be prepared to implement the asylum and citizenship reforms. The updated Non-EEA Family Reunification Policy applies immediately to new applications. Further operational and procedural guidance is expected as the Department begins applying the updated policy across sponsorship categories and accommodation settings.

Deloitte is monitoring these developments closely and will keep clients updated as further details emerge.

Additional information is available on the gov.ie website.

If you have any questions, please feel free to reach out to Daniel Gunko or Kim Wong.

Irish Department of Justice, Home Affairs & Migration releases Statement of Strategy for 2025 - 2028

What is the update?

The Irish Department of Justice, Home Affairs & Migration (the “Department”) published its Statement of Strategy for 2025-2028 in November 2025, outlining key priorities and initiatives for the coming years.

A central focus is developing a rules-based immigration system, including the introduction of the first National Migration and Integration Strategy. This strategy will aim to balance recognising the significant contributions of migrants to Ireland’s economy and society while ensuring robust enforcement of immigration rules.

Key Points

  • National Migration and Integration Strategy: The Department will develop this new strategy to provide a balanced and strategic approach to migration and integration, reflecting both economic and societal benefits and the need for effective enforcement.
  • Fair, Firm, and Effective Migration System: There is a strong emphasis on modernising and transforming the migration system to be more strategic, transparent, and trusted by the public.
  • Service Modernisation: Plans include enhancing service delivery through digital transformation, such as online portals, digital customer service tools, and integrated case management systems.
  • Policy Updates: The updated family reunification policy is expected to be announced imminently, which may clarify some longstanding policy uncertainties.
  • Single Permit Directive: The goal remains to roll out the Single Permit Directive by 2027, aiming to integrate employment permit and entry visa processes into a streamlined, joint decision-making system.
  • European Influence: The strategy aims to maintain and build upon existing relationships within the EU, UK and internationally, advancing Ireland’s interests and maintaining its global competitiveness.

Next Steps

The updated family reunification policy announcement is expected shortly.

Further clarity on the National Migration and Integration Strategy will be provided as it is developed.

Discussions and planning around the Single Permit Directive integration will continue, with updates to follow. The Department is actively working on solutions to reduce processing delays and improve service delivery.

Deloitte is monitoring these developments closely and will keep clients updated as further details emerge.

Additional information is available on the gov.ie website.

If you have any questions, please feel free to reach out to Daniel Gunko or Kim Wong.

What is the change?

On 12 October 2025, the EU began the phased rollout of its new Entry/Exit System (“EES”) at external Schengen borders. Over a six-month transition period, the system will fully replace manual passport stamping by 10 April 2026.

The EES digitally records entries, exits, refusals, and biometric data of non-EU nationals for short stays (up to 90 days in any 180-day period). Its purpose is to strengthen border control, detect overstays, reduce identity fraud, and enable more efficient automated border processing.

Key Points

  • Who is affected: Non-EU/EEA/Swiss nationals travelling for periods of less than 90 days in a 180-day period (visa-exempt or visa-required) in Schengen states.
    • Please note that EU/EEA/Swiss citizens, holders of long-stay or residence permits, diplomats, and accredited crew members are excluded from EES registration. Full list of exemptions available on the EU Travel website.
    • Ireland is not part of the Schengen Zone so travellers coming directly to Ireland are not bound by the scheme’s requirements.
  • Countries implementing the EES: All Schengen Zone countries will implement the EES.
  • Impact on Irish Residence Permit (IRP) holders: IRP card holders will be subject to the EES when travelling to the Schengen Zone unless they are immediately related to one of the following categories:
    • An EU citizen.
    • A citizen of a Schengen Zone country.
    • A third country national who can travel throughout Europe like a citizen of a Schengen Zone country.
  • EU-UK Withdrawal Agreement Beneficiaries: UK nationals and their family members who are beneficiaries of the Withdrawal Agreement are exempt from EES registration only if they hold a valid Withdrawal Agreement residence document, frontier worker document, special temporary residence document, or a qualifying residence permit issued by their host or work Member State.
  • Data retention & privacy: Collected data (identity, travel, biometrics) is stored up to 3 years (longer if overstay detected), in compliance with EU data protection laws.
  • Specific qualifying documents may change over time, and travellers are advised to confirm current eligibility before travel.

The EES forms part of the EU’s “Smart Borders” initiative and will interface with the forthcoming European Travel Information and Authorisation System (ETIAS).

Further details are available at irishimmigration.ie.

If you have any questions, please feel free to reach out to Daniel Gunko or Kim Wong.
 

What is the change?

On 23 July 2025, Peter Burke, Minister for Enterprise, Tourism and Employment, and Alan Dillon, Minister of State for Small Business, Retail and Employment announced the opening of a consultation period to review Ireland’s Employment Permit Occupations Lists. The consultation relates to the Critical Skills Occupations List and the Ineligible Occupations List for Employment Permits.

These lists govern eligibility for employment permits by identifying roles with skills shortages (Critical Skills Occupations List) and those considered to have sufficient EEA labour supply (Ineligible Occupations List). The review forms part of the Government’s commitment to ensuring the permit system remains responsive to Ireland’s labour market needs.

Key Points

  • Who is affected: Employers seeking to hire non-EEA nationals in sectors experiencing skills shortages; stakeholders in industry, education, training, and workforce planning.
  • Implementation time frame: The consultation is open until 19 September 2025. Based on previous reviews, the updated lists are expected to be published in late 2025 following analysis of submissions and labour market data.

Next Steps

Employers and stakeholders are encouraged to participate by submitting evidence of recruitment challenges, labour market gaps, and the economic impact of skills shortages. Submissions can be made via an online form, available at enterprise.gov.ie.

The review process will also consider inputs from the Expert Group on Future Skills Needs (EGFSN), SOLAS labour market intelligence, and relevant Government Departments and agencies.

The last update to the lists in 2023 resulted in 11 roles being added to the Critical Skills List and 32 being made eligible for General Employment Permits. DETE encourages submissions that highlight persistent, skills-based labour shortages not easily addressed through the EEA labour pool.

Further details are available at enterprise.gov.ie.

If you have any questions, please feel free to reach out to Daniel Gunko or Kim Wong.

What is the change?

On 13 June 2025, EU Member States reached political agreement to extend the temporary protection regime for those displaced by Russia’s invasion of Ukraine. If formally adopted, the extension would allow eligible individuals to remain under protection until 4 March 2027.

This follows on from our February 2025 alert, “Ireland – Renewal Process for Beneficiaries of Temporary Protection”, which outlined the renewal process for the current permission set to expire on 4 March 2026.

The latest agreement aims to ensure continued access to residence, healthcare, education, and the labour market for those covered by the Temporary Protection Directive (TPD).

Key Points

  • Who is affected: Ukrainian nationals and other eligible individuals who fled the conflict and currently reside in the EU under the TPD, first activated in March 2022.
  • Implementation Time Frame: The agreed extension would allow qualifying individuals to avail of TPD permissions for an additional year, through to 4 March 2027.
  • Irish Context: While political agreement has been reached at EU level, formal adoption involves approval at Council level and transposition at national level. In Ireland, we expect details of the domestic implementation to follow later in 2025, likely in connection with meetings of the General Affairs Council or Justice and Home Affairs Council.

Next Steps

  • No immediate action is required by beneficiaries of temporary protection. Renewal procedures and documentation requirements will depend on how the extension is implemented at national level.
  • As part of the broader discussion, the Council also recommended beginning work on an exit strategy for TPD. This will involve:
    • Supporting transitions to other legal statuses;
    • Preparing for voluntary return to Ukraine where possible;
    • Providing information to TPD holders on their rights and options beyond March 2027.

Further details are available at consilium.europa.eu.

If you have any questions, please feel free to reach out to Daniel Gunko (dgunko@deloitte.ie) or Kim Wong (kwong@deloitte.ie).

What is the change?

Effective 30 June 2025, the financial support requirements for non-visa required students coming to Ireland will increase, aligning them with those for visa required students.

This is the third increase in a phased adjustment to standardise student finance thresholds for all international students.

Key Points

  • Implementation time frame: The new visa requirements will take effect from 30 June 2025.
  • Who is affected:International students intending to study in Ireland.

New Financial Requirements

  • For one-year courses: Proof of access to €10,000 is required.
  • For shorter stays (6 to 8 months): Students must show €833 per month, amounting to:
  • €4,998 for 6 months
  • €6,665 for 8 months

These thresholds now apply to both visa required and non-visa-required students.

Additional Notes:

  • Visa required nationals must meet these financial thresholds during the
    visa application process.
  • Non-visa required nationals must provide evidence at the point of
    registration in Ireland.

Further details are available.

If you have any questions, please feel free to reach out to Daniel Gunko (dgunko@deloitte.ie) or Kim Wong (kwong@deloitte.ie).

What is the change?

Effective 12 May 2025, nationals of Trinidad and Tobago will be required to obtain a visa before travelling to Ireland. A transit visa will also be required for those transiting through Ireland.

Key Points

  • Implementation time frame: The new visa requirements will take effect from 12 May 2025.
  • Who is affected: Nationals of Trinidad and Tobago planning to travel to Ireland.

Next Steps

Accommodating Emergency Travel: Nationals who made travel plans before 12 May 2025 and can provide evidence of a valid booking and payment for the trip, may be accommodated for emergency travel if scheduled on or before 31 May 2025 and only in the following cases:

  • Critical Medical Case: Involving a family member being seriously ill or undergoing medical treatment. Evidence from the relevant medical institution must be provided.
    Significant Family Event: A birth, wedding, or funeral. Suitable evidence must be provided.
  • Education: Taking up a place obtained in a third-level institution on an undergraduate or post-graduate degree course. Evidence must be provided from the relevant institution.
  • Employment: Taking up employment and holding an Employment Permit for Ireland. Evidence of the Permit issued by the Department of Enterprise, Trade and Employment must be provided.
  • Business Travel: Confirmation of the arrangements for the visit from the business in question must be provided.

Persons falling within the above categories are asked to email becomingvisarequired@justice.ie with the subject line “Visa Required - Emergency Travel Requested”.

If you have any questions, please feel free to reach out to Daniel Gunko (dgunko@deloitte.ie) or Kim Wong (kwong@deloitte.ie).

What is the change?

The Department of Enterprise, Trade and Employment (DETE) is introducing a new cloud-based employment permits system, Employment Permits Online, to replace the current system (EPOS). Employment Permits Online will have increased functionality which will improve efficiency, security, and the user experience.

Deloitte is liaising with DETE on the new system and we’ll keep you updated as changes progress.

Key Points

  • Registration: All users (employers, employees, and agents) will need to set up a portal account to access the new system, using an email address, password, and a Multi-Factor Authentication process. DETE will require some documents (Revenue and CRO documents) for non-Trusted Partner employers.
  • Portal Account: Users will be able to access current issued employment permits and applications processed within the past 6 months, as well as a record of current and historic applications. There will be a new “status update” feature which will allow users to see the status of an application. Accounts will be managed by DETE via what is termed “Core” (requires validation by DETE) and “Non-Core” (self-managed) requirements.
  • Trusted Partner Initiative: The Trusted Partner Initiative will no longer operate under Employment Permits Online system, and documentation currently required for Trusted Partner status will be required for all employers and users. This will deliver a more efficient processing of applications.
  • Enhanced Data Protection: All communications from Employment Permits Online will issue to the user’s email address, will not include personal information, and will direct the user to their Portal Account to check the relevant update. This will ensure enhanced protection.
  • Joint Applications: Employers, employees, and agents (where applicable) will jointly complete applications online, with e-signatures required from all parties.
  • Support Tools: The Employment Permits Unit will introduce support tools in advance of Employment Permits Online being launched, to include ‘How To’ videos, a User Guide, and an FAQ document.

Next Steps

  • System Downtime: The existing EPOS system will be taken offline at 6pm on Thursday, 17 April 2025 as part of the transition to the new system. During this downtime, it will not be possible to submit new employment permit applications. Employment Permits Online will launch on Monday, 28 April 2025.
  • Draft Applications: Only fully completed and submitted applications will transfer from EPOS to the new Employment Permits Online system and incomplete drafts will not be made accessible and will not be processed.

For more information, visit: New Employment Permits System.

If you have any questions, please contact Daniel Gunko (dgunko@deloitte.ie) or Kim Wong (kwong@deloitte.ie).

What is the change?

Effective 10 March 2025, nationals of Eswatini, Lesotho, and Nauru will be required to obtain a visa before travelling to Ireland. A transit visa will also be required for those transiting through Ireland.

Key Points

  • Implementation time frame: The new visa requirements will take effect from 10 March 2025.
  • Who is affected: Nationals of Eswatini, Lesotho, and Nauru planning to travel to Ireland.

Next Steps

  • Emergency Travel Accommodation: Nationals who made travel plans before 10 March 2025 and can provide evidence of a valid booking and payment for the trip may be accommodated for emergency travel if scheduled on or before 31 March 2025. Valid evidence must be provided for:
    • Critical Medical Case: Involving a family member being seriously ill or undergoing medical treatment. Evidence from the relevant medical institution must be provided.
    • Significant Family Event: A birth, wedding, or funeral. Suitable evidence must be provided.
    • Education: Taking up a place obtained in a third-level institution on an undergraduate or post-graduate degree course. Evidence must be provided from the relevant institution.
    • Employment: Taking up employment and holding an Employment Permit for Ireland. Evidence of the Permit issued by the Department of Enterprise, Trade and Employment must be provided.
    • Business Travel: Confirmation of the arrangements for the visit from the business in question must be provided.

Persons falling within the above categories are asked to email becomingvisarequired@justice.ie with the subject line “Visa Required - Emergency Travel Requested”.

Ireland – Renewal Process For Beneficiaries of Temporary Protection


What is the change?

The Temporary Protection Directive (TPD) permission granted to those fleeing the war in Ukraine in March 2022 has been extended a further 12 months, until 4 March 2026. The Department of Justice has announced the creation of an online renewal process effective from 13 February 2025.

Key Points

  • Implementation time frame: Effective from 13 February 2025. 
  • Who is affected: All those currently holding TPD permission in Ireland. 

Next Steps

  • TPD holders who wish to remain in Ireland until 4 March 2026 need to submit their renewal by 4 March 2025.
  • They should apply online via the INIS Online portal.
  • When completing the online renewal, applicants will be required to select “Applications for Registration Renewals (including Temporary Protection” and select “Ukraine Temporary Permission.” The IRP card will be processed together with the TPD renewal. Applicants do not need to apply for their IRP card separately.
  • The Irish authorities may require applicants to attend Citywest Transit Hub in person to obtain further information on their application. If this is necessary, applicants will receive an email, followed by a phone call from a withheld number to arrange an appointment. If requested to attend, applicants must bring all documentary evidence with them. 
Ireland – Transfer of responsibility for Irish immigration residence permission for all remaining counties to Immigration Service Delivery (ISD) of the Department of Justice


What is the change?

With effect from 13 January 2025, the final remaining responsibility for all nationwide first-time registrations of Irish immigration residence permissions will transfer from the Garda National Immigration Bureau to the Immigration Service Delivery (ISD) of the Department of Justice.

Key Points

  • Implementation time frame: The new system of registration for residents in Ireland will take effect from 13 January 2025.
  • Who is affected: Foreign Nationals relocating to Ireland who are required to register for their IRP card for the first time.

Next Steps

  • With effect from 13 January 2025, first time in person registration of residence permissions for applicants residing in all counties will be done at the Registration Office, 13-14 Burgh Quay, Dublin 2
  • To book an appointment to register your first-time immigration residence permission, please create an account, or log into your existing account, on the Digital Contact Centre. Each registration appointment is linked to the unique applicant profile that booked it through the online account. Applicants are encouraged to book their appointment today
  • Applicants renewing their permission will not need to attend the Burgh Quay Registration Office in person and can continue to renew their IRP card using the ISD’s online renewal portal

Please note, applicants for first-time registration appointments residing outside of counties Cork, Dublin, Kildare, Limerick, Meath and Wicklow, who have a confirmed appointment up to 31 January 2025, should attend the relevant Garda registration office as scheduled.  However, we would recommend contacting the relevant Garda Station in order to confirm arrangements.

Ireland – Extension of Temporary Protection Directive (TPD) announced until 4 March 2026


What is the change?

The Temporary Protection Directive (TPD) permission granted to those fleeing the war in Ukraine in March 2022 has been extended a further 12 months, until 4 March 2026.

Key Points

  1. Implementation time frame: Effective immediately. 
  2. Who is affected: All those currently holding TPD permission in Ireland. 

Next Steps

  • Those impacted by the recent TPD extension will be required to apply online to renew their IRP card. The Department of Justice is currently working on an online system to facilitate renewal applications which is expected to be launched in February 2025.
  • Please note that the Temporary Protection Certificate (yellow paper) is the individual’s permission to be in Ireland and gives them access to Government support including full access to the labour market.
Ireland – New minimum wage levels set for 2025 in Ireland


What is the change?

Ireland will increase its minimum wage to 13.50 EUR per hour on 1 January 2025. The change will affect the base salary requirements for several work permission categories, including Atypical Working Scheme permissions, Internship Employment Permits, Intra-Company Transfer (ICT) Employment Permits and Contract for Services Employment Permits.

Key Points

  1. Implementation time frame: The new minimum wage will take effect 1 January 2025.
  2. Who is affected: Employees currently on an hourly salary of 12.70 EUR in Ireland should see a 0.80 cent increase in their hourly salary to 13.50 EUR. This includes foreign workers. This may specifically impact non-EEA national workers who are on the following permissions to allow them to work in Ireland: Atypical Working Scheme, Internship Employment Permit, Intra-Company Transfer Permit and Contract for Service Employment Permit holders.

Next Steps

  • Employers in Ireland must comply with the National Minimum Wage Act, with the exception of certain employment of people under the age of 18 or people employed pursuant to Employment Regulation Orders and registered employment agreements. Employers should be sure to raise salaries to meet the new minimum wage. 
  • Intra-Company Transfer Employment Permit and Contract for Services Employment Permit holders allow employers to count certain allowances, such as housing or health insurance, toward meeting the minimum salary threshold required for the visa category. Employers should adjust the base remuneration to meet the higher national minimum wage before adding the allowances.
  • Additionally, please note that the January 2025 proposed salary threshold increases for employment permits have been postponed pending the completion of a targeted consultation. Please contact Deloitte if you have any questions around this.

Previous alerts

Ireland – Immigration Service Delivery (ISD) announces initiative to facilitate individuals travelling at Christmas


What is the change?
  1. To facilitate non-EU/EEA nationals legally resident in the State who wish to travel internationally during the festive period with an expired IRP card, the Minister for Justice has issued a Travel Confirmation Notice. 
  2. The notice requests that carriers allow individuals to travel on their recently expired IRP card where an application to renew their permission was submitted to the ISD prior to the expiration date.
Key Points

Implementation time frame: The Travel Confirmation Notice covers individuals travelling internationally between 2 December 2024 and 31 January 2025 inclusive.

Who is affected: Non-EU/EEA nationals who are currently legally resident in Ireland who are pending a renewed IRP card. The notice only applies where an application to renew an expiring immigration permission was submitted in advance of the expiry date of their IRP card.

Next Steps
  1. Travellers should contact their airlines in advance of flights to confirm that the Travel Confirmation Notice will be accepted. 
  2. Prior to travelling, the individual should ensure that a copy of the Travel Confirmation Notice is available together with a copy of their expired IRP card and proof of their renewal.
  3. If you must travel through a third country to return to Ireland, it is a matter for that jurisdiction to require you to meet their immigration requirements including visa etc. 
What is the change?

From 2nd September 2024, the new Employment Permits Act 2024 will come into force in Ireland, consolidating and modernising several aspects of employment permits law.

Key points:

Implementation time frame: Effective from 2nd September 2024.
Who is affected: Users of the employment permits system in Ireland.
Further information: The new legislation will:

  • Enable employment permit holders to change their permit to a new employer after 9 months rather than 12, with a more streamlined process.
  • Allow permit holders to be promoted within their roles without the need for a new permit.
  • Introduce changes to the Labour Market Needs Test requirements to facilitate online advertisements of roles.
  • Facilitate annual reviews of minimum remuneration thresholds for the various categories of employment permits so that they are able to benchmarked against the annual change in mean weekly earnings as calculated by the CSO to avoid stagnation.
  • Introduce a Seasonal Employment Permit (pilot intended roll out date in 2025), aimed at supporting seasonal needs of certain sectors. This permit type is a short-term employment permit providing the ability to work for a maximum of 7 months per calendar year in a seasonally recurrent employment.
  • Change the 50/50 requirements for new companies with no employees.
  • Introduce arrangements for agencies and sub-contractors to apply for employment permits.
  • Non-consultant hospital doctors who require an employment permit can now be granted a flexible permit which will allow them to work at multiple hospitals without the need for a fresh application for each.

Analysis & Comments:

Deloitte welcomes this new legislation as it brings greater flexibility to both employers and foreign nationals in Ireland when it comes to their ability to work in the State.

The new Act will consolidate and modernise the previous employment permit framework and will continue to make Ireland an attractive destination for skilled workers, with flexibility for current and future labour needs. 

The introduction of new types of permits will also bring a greater variety of workers to Ireland, further increasing the diversity of Ireland’s workforce and allowing for employment opportunities to be afforded to a greater number of people.

The Department of Enterprise, Trade and Employment has stated that the “new law represents the biggest reform of employment permits legislation in over a decade and will result in many positive changes to Ireland’s economic migration policy.”

If you require any assistance with the above update, please do not hesitate to reach out to our team.

How Ireland is Supporting Artists and Production Companies 

Ireland has become a popular destination for the arts, attracting major film and TV productions, as well as artists and creatives from around the world. The country's stunning landscapes, rich history, and talented workforce have made it an ideal location for a wide range of creative projects. The Irish film industry has already had great success, with productions such as Game of Thrones, Star Wars, and Vikings filmed in country.

The Irish film and music industry has been growing rapidly in recent years, creating a range of job opportunities for people with a variety of skills and experience. Ireland's music industry supports a staggering 11,500 jobs nationwide and generates close to half a billion euros annually.1 Ireland's success in the arts and entertainment industry is due in part to the country's investment in infrastructure and talent. The Irish government has introduced a range of incentives and tax credits to continue to encourage investment in the film industry, as well as specific immigration programs for talent to enter Ireland.
 

Tax incentives

In April of 2024, the Irish government has received approval from the European Commission for an increase in the film tax credit cap to €125 million and an extension of the tax credit to the end of 2028.2 The film tax credit was originally introduced in 2015 and has been a major success, helping to boost the Irish film industry and create jobs.

The credit is available to eligible productions that are filmed in Ireland and meet the criteria, such as spending a minimum of €250,000 in the country. The increase in the cap on eligible expenditure related to the cost of production to €125 million signals the Government's intention to support the industry in capitalising on its success in recent years and to make Ireland a global leader in high-quality audio-visual production. This is great news for the Irish film industry and will help to attract even more major global film and TV productions to Ireland. The film tax credit will also be instrumental in creating job opportunities in production areas, as well as in related industries such as hospitality and tourism.

The increase in the tax credit cap to €125 million is a significant boost and will help to attract even more major productions to Ireland. This will not only create jobs in the film industry but also have a positive impact on the wider economy, as productions will need to hire local crew, use local services, and spend money in the local area. The extension of the tax credit to the end of 2028 is also great news, as it provides certainty and stability for the industry. This will help to encourage long-term investment in the Irish film industry and ensure that it continues to grow and thrive.
 

Bringing Talent to Ireland

To support the Ireland’s growing arts industry, both local and global organizations need to be able to support the best in talent from anywhere in the world. Similar to athletes playing at an international level, world class performers for the stage are required to be meet immovable deadlines for an opening night at the theatre or to meet filming deadlines. An immigration system that understands the needs of this industry and can facilitate them is imperative.

Recognizing the significance of these critical roles in Ireland, the Irish government has taken proactive steps to acknowledge their importance and facilitate the necessary permissions. Options for performers, actors and crew who are coming to Ireland for the purpose of work can include:

  • For nationals who are members of the European Economic Area (EEA), these individuals can avail of the free movement provisions to enter Ireland for the purpose of work.
  • 14 Day Work Permissions: For those who do not hold passports from EEA, this permission allows for short term work up to 14 consecutive days in Ireland. Any non-EEA national can apply for this permission, from their home country or at the airport, depending on what passport they hold.
  • Atypical Working Scheme: There have been major changes to this program in recent years to increase the flexibility of this permission that allows work up to 90 days in Ireland. It is well suited to support cast members for the full run of a theatrical performance, or for production teams overseeing stage set up.
  • Sport and Cultural Employment Permits: This program was created specifically to support businesses and workers for longer periods of work in Ireland (over 90 days and up to 2 years). The purpose of the program is to bring in top talent that will develop sport and cultural progress within Ireland.

This commitment to flexibility not only benefits businesses but also contributes towards cultural understanding, fosters international collaboration, enriches the local business environment and the overall growth and development of the Irish economy. The Irish government's recognition of the importance of immigration options of the arts demonstrates its commitment to this diverse and dynamic workforce.

Deloitte's team of experts in tax, finance, immigration, and business strategy have provided guidance and support to artists, creatives, and companies seeking to invest in the Irish market. Our firm is always committed to provide seamless immigration experience over the years and recognizes the importance of the entertainment industry to Ireland's economy. This commitment towards the economy not only lies in contributing to its growth but also in enabling the individuals relocate on time to showcase their talent.

1 https://imro.ie/about-imro/research/developing-irelands-music-industry/
2 https://www.gov.ie/en/press-release/a7f40-minister-michael-mcgrath-and-minister-catherine-martin-highlight-recent-section-481-improvements-at-ardmore-studios-visit/#:~:text=The%20cap%20on%20eligible%20expenditure,2024%20to%2031%20December%202028.

What is the change?


With effect from Wednesday, 5th June 2024, temporary measures which allowed Ukrainian nationals to enter Ireland without a valid biometric passport will cease to be in effect.

All third country nationals, including Ukrainians, who are travelling to Ireland must be in possession of a valid biometric passport.

Key points:

  • Implementation time frame: The temporary measures will cease on 5th June 2024
  • Who is affected: Ukrainian nationals wishing to enter Ireland who are not in possession of a valid, biometric passport.
    • The temporary measures were part of an emergency response to the invasion of Ukraine and allowed people to flee the conflict to safety elsewhere. However, the Irish state has made the decision to move from an emergency response to a more long-term response.
    • Ukrainian citizens remain non-visa required for Ireland, and temporary protection status will not be impacted.
    • However, a valid biometric passport will be needed to re-enter the country if a Ukrainian national on temporary protection status intends to travel outside the State.

Deloitte's view


Deloitte recommends that any Ukrainian citizen currently in Ireland without a valid biometric passport to make enquiries into renewing their expired passport if possible. If you require any assistance with the above update, please do not hesitate to reach out to our team.

Eligible spouses and partners of General Employment Permit and Intra-Company Transfer Employment Permit Holders may seek a Stamp 1G permission
 

What is the change?

Effective immediately, eligible spouses and partners of GeneralEmployment Permit and Intra-Corporate Transfer Employment Permitholders, who have applied for, and have been granted a Stamp 3 permission, will now be registered on a Stamp 1G permission. This willallow the holder to take up employment, without the need to obtain aseparate Employment Permit, of their own.

Key points:

  • Implementation time frame: The new eligibility system iseffective immediately.
  • Who is affected:
    • A spouse or partner of General Employment Permit (GEP) orIntra-Corporate Transfer (ICT) Employment Permit holder
    • A spouse or partner of a Non-Consultant Hospital Doctor(NCHD) on a Multi-Site General Employment Permit
  • Additional information:
    • Next steps:
      • Eligible spouses and partners do not need to make anapplication to the Registration Office to change their currentpermission from Stamp 3 to Stamp 1G or acquire a new IRP. When seeking employment, prospective employers canutilise a copy of the employer notice which explains thetemporary arrangement
    • Summary of conditions:
      • Permitted to work in the State without the requirement toobtain an employment permit
      • Permitted to undertake courses of study in the State
      • Not permitted to establish or operate a business· Not permitted to be self-employed
      • Renewal of the Stamp 1G registration is required annually
    • This does not apply to:
      • All other family members, other than spouses or partners, of Employment Permit, Hosting Agreement or Intra-Corporate Transferee Permit holders
      • A spouse or partner of an Employment Permit, HostingAgreement or Intra-Corporate Transfer Permit holder, who ispresent in the State on a different type of permission, suchas, visitor conditions or Stamp 2 (study)
      • A spouse or partner of an Employment Permit, Hosting Agreement or Intra-Corporate Transfer Permit holder who does not have permission be in the State
      • Stamp 3 holders, who have been issued Stamp 3 permission for other reasons and, are not spouses or partners of an Employment Permit, Hosting Agreement or Intra-Corporate Transfer Permit holder
Deloitte’s view

Deloitte welcomes this change as it further emphasises the government’s aim to create a more streamlined and fairer immigration process not just for principal employees relocating toIreland but their spouses too.

This will enable employers to employee family members of General Employment Permit and Intra-Company Transfer Employment Permitholders without requiring employer sponsorship who historically would have need to apply for a separate employment permit to work in Ireland.

We would hope that the new addition to the eligibility for a Stamp 1G permission continues to encourage highly skilled foreign nationals to fill positions for which local workers are not readily available.

If you require any assistance with the above update, please do not hesitate to reach out to our team.

Get in touch

Róisín Fitzpatrick

Róisín Fitzpatrick

Partner, Tax & Legal
+353 87 186 2551

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