Employment Permits in Ireland: The 2026 Employer's Guide
If you want to hire a worker from outside the EEA, the UK or Switzerland to fill a role in Ireland, you'll almost always need an employment permit. For employers, the permit system can look daunting — multiple permit types, salary thresholds, a labour market test, the 50:50 rule, and fees that change periodically. This guide pulls it all together for 2026, with a focus on what employers actually need to do. Foresight manages this process end-to-end for clients every week; if you'd rather hand it over, see our employment permit management service.
Figures below are verified against the Department of Enterprise, Trade and Employment (DETE) and Citizens Information and are correct as of June 2026. Salary thresholds, fees and the occupations lists are updated periodically, so always confirm against the live DETE pages linked throughout before you apply.
What Is an Employment Permit and Who Needs One?
An employment permit is official permission for a non-EEA national to work for a specific employer, in a specific role, in Ireland. You need one to employ anyone who is not a citizen of the EEA (the EU plus Iceland, Liechtenstein and Norway), the UK or Switzerland — unless that person already holds an immigration permission that allows them to work without a permit, such as Stamp 4.
EEA, UK and Swiss nationals have the right to work in Ireland with no permit at all. So the first question on any international hire is simple: does this candidate already have the right to work here? If not, an employment permit is the route — and which permit depends on the role and the salary.
The Main Types of Employment Permit in Ireland
There are nine types of employment permit, but the vast majority of hires fall under two:
- General Employment Permit (GEP) — the workhorse permit, covering most occupations that aren't on the ineligible list. This is the focus of this guide.
- Critical Skills Employment Permit (CSEP) — a faster, more advantageous permit for high-demand roles on the Critical Skills Occupations List, such as many engineering, ICT and healthcare professional roles. See our full guide to the Critical Skills Employment Permit.
The remaining permit types — including the Dependant/Partner/Spouse Permit, Intra-Company Transfer, Contract for Services, Reactivation, Internship, Sport & Cultural, and Exchange Agreement permits — cover specific, narrower situations. For most Irish employers hiring internationally, it's a choice between the GEP and the CSEP.
General Employment Permit: Eligibility and 2026 Salary Thresholds
The GEP works on an "eligible unless excluded" basis: almost any occupation qualifies unless it appears on the Ineligible List of Occupations. That list is updated periodically and currently excludes roles such as certain hospitality and retail positions, so always check the live list for your specific job title.
The core requirement is salary. The minimum annual remuneration for a General Employment Permit from 1 March 2026 is:
- €36,605 — the standard minimum for most roles.
- €34,009 — for a candidate who holds a relevant Irish third-level degree awarded within the previous 12 months.
- €32,691 — a reduced rate for specific roles including healthcare assistants, home carers, meat-processing operatives and horticultural workers (with a minimum hourly rate of €16.12 and, for healthcare assistants, a QQI Level 5 qualification requirement).
The employer must be trading in Ireland, registered with Revenue and the Companies Registration Office where relevant, and must meet the 50:50 rule (below).
The Labour Market Needs Test
For most General Employment Permit applications, you must first run a Labour Market Needs Test (LMNT) to show the role couldn't be filled from within the EEA. In practice that means:
- Advertise the role for at least 28 days on the Department's Jobs Ireland website and the EURES employment network, plus one additional national platform (for example, a national newspaper's website).
- Submit the permit application within 90 days of advertising.
The LMNT is waived in several situations: where the role is on the Critical Skills Occupations List; where the annual salary is above €68,911; where Enterprise Ireland or IDA Ireland recommends the hire; where the candidate previously held a GEP and was made redundant in the past six months (and DETE was notified within four weeks); or where the role involves caring for a person with exceptional medical needs. For a full walkthrough, see our Labour Market Needs Test guide for employers.
The 50:50 Rule Explained
At the time you apply, at least 50% of your total workforce must be EEA, UK or Swiss nationals. DETE will not grant a permit that would leave a company with a majority non-EEA workforce. There are two exceptions:
- Start-ups: a company registered with Revenue as an employer within the last two years that holds a letter of support from Enterprise Ireland or IDA Ireland.
- Sole employee: where, on the day of application, the employer has no other employees and the permit holder will be the only employee.
How to Apply: A Step-by-Step for Employers
Either the employer or the prospective employee can submit the application, though employers commonly handle it to keep the process on track. The permit is issued to the employee, with a certified copy sent to the employer.
- Confirm eligibility — check the role against the ineligible list and confirm the salary meets the threshold.
- Run the Labour Market Needs Test (unless waived).
- Gather documentation — signed contract or employment offer, company registration details, candidate qualifications and passport.
- Apply online through the DETE Employment Permits Online System.
- Pay the fee and await a decision. The application must be received at least 12 weeks before the proposed start date.
Incomplete applications are the single biggest cause of delay and refusal. This is where a managed service earns its keep — every Foresight application is checked and lodged correctly the first time.
Fees and Processing Times
General Employment Permit fees are:
| Permit | Up to 6 months | 6 to 24 / 36 months |
|---|---|---|
| New permit | €500 | €1,000 |
| Renewal | €750 | €1,500 |
If an application is refused or withdrawn, 90% of the fee is refunded. Once the permit is granted, the employee also registers for an Irish Residence Permit (IRP), which carries a separate €300 fee. Importantly, under the Employment Permits Act 2024 an employer cannot deduct or recover permit-related costs from the employee's pay.
Processing times vary with demand and are updated weekly — check the live DETE processing dates page before you plan a start date. Trusted Partner employers are processed faster than standard applicants, and submitting a complete application is the best way to avoid delays.
Permit Duration, Renewal and the Path to Stamp 4
A General Employment Permit is granted for up to 24 months initially and can be renewed for up to a further three years. After approximately 57 months (five years) of continuous GEP employment, the holder can apply to the Immigration Service for Stamp 4 permission, which allows them to work without any permit at all.
A few other points employers should know: a GEP holder can change employer after nine months (reduced from 12 under the Employment Permits Act 2024), within the same occupation and for a maximum of three moves; and family members can join the permit holder after one year, though spouses must apply for their own employment permit rather than relying on a dependant permit.
What Changed in 2026
The headline change is the salary threshold: the standard GEP minimum rose to €36,605 from 1 March 2026 as part of a multi-year roadmap of increases. This sits alongside the broader reforms of the Employment Permits Act 2024 (effective 2 September 2024), which introduced the nine-month change-of-employer rule, the Seasonal Employment Permit, and other modernisations. For the full detail, read our briefing on Ireland's 2026 work permit changes.
GEP vs Critical Skills Employment Permit: Which Does Your Hire Need?
If your role is on the Critical Skills Occupations List, the CSEP is almost always the better route — it's faster and far more attractive to candidates. Here's how the two compare:
| General Employment Permit | Critical Skills Employment Permit | |
|---|---|---|
| Occupation basis | Any role not on the ineligible list | Roles on the Critical Skills Occupations List |
| Minimum salary (2026) | €36,605 (some reduced rates) | €40,904 (€36,848 for some relevant-degree roles) |
| Labour Market Needs Test | Usually required | Not required |
| Family reunification | After 1 year | Immediate |
| Path to Stamp 4 | After ~5 years | After ~2 years |
For most skilled trades, operatives and general roles, the GEP is the right — and often the only — option. For engineers, ICT specialists and other shortage professionals, check the CSEP first. Our Critical Skills Employment Permit guide covers it in full.
Frequently Asked Questions
What is the minimum salary for a General Employment Permit in 2026?
€36,605 per year is the standard minimum from 1 March 2026. A reduced rate of €32,691 applies to specific roles such as healthcare assistants, home carers, meat-processing operatives and horticultural workers, and €34,009 applies to recent graduates of Irish third-level institutions.
Who applies for the permit — the employer or the employee?
Either can apply. The permit is issued to the employee, with a certified copy to the employer. In practice many employers manage the application themselves, or hand it to a recruitment partner, to keep it moving.
How much does a General Employment Permit cost?
€500 for a new permit up to six months and €1,000 for up to two years; renewals are €750 and €1,500 respectively. If refused, 90% is refunded. The employer cannot recover this cost from the employee. A separate €300 IRP registration fee applies once the permit is granted.
What is the 50:50 rule?
At least half of an employer's workforce must be EEA, UK or Swiss nationals when the application is made. Exceptions apply to newly registered start-ups backed by Enterprise Ireland or IDA Ireland, and to sole-employee situations.
Does a Labour Market Needs Test always have to be done?
No. It's required for most GEP applications but waived where the role is on the Critical Skills list, where salary exceeds €68,911, where Enterprise Ireland or IDA Ireland recommends the hire, in certain redundancy cases, or for roles caring for a highly dependent person.
How long does a General Employment Permit last?
Up to two years initially, renewable for up to a further three. After around five years of continuous GEP employment, the holder can apply for Stamp 4, which removes the need for a permit.
How Foresight Manages Employment Permits for Irish Employers
Foresight handles the entire employment permit process on behalf of employers — from confirming eligibility and running the Labour Market Needs Test, through compiling documentation and lodging the application, to tracking it to a decision and coordinating the candidate's arrival. We source the candidates too: most of our non-EEA hires come from our vetted networks in Brazil and the Philippines. If you're hiring internationally, explore our international recruitment services and work permit management, or talk to our team about your roles.