Ireland Intra-Company Transfer Employment Permit

The Irish “connected person” must be registered with the Companies Registration Office and Revenue and, except for start-ups, actually trading in Ireland; a mere representative presence is not enough. The foreign employer must also carry on substantive business. The two must be linked as parent and subsidiary, sister subsidiaries of a holding company, or partners under a cross-border service agreement, with documentary proof.

For transfers of up to 3 months, the Atypical Working Scheme may be the more suitable route.

Senior managers manage the organisation or one of its units, supervise other managers or professionals, can hire and dismiss, or exercise discretion over daily operations. Key personnel hold specialist knowledge essential to the firm’s services, research, equipment or management. Trainees follow a documented training programme of up to 12 months.

Managers and key staff must have worked for the overseas company for at least 6 months before the transfer, trainees for at least 1 month. The ineligible occupations list no longer applies to ICT permits.

The foreign employer alone must pay basic salary up to at least the national minimum wage; either company may then add board, accommodation or health insurance to reach €49,523 (or €36,605 for trainees). Payslips must show the basic salary, any top-up, deductions and the net amount, and are checked at renewal.

The employer or the employee applies to the Department of Enterprise, Tourism and Employment (DETE) on Employment Permits Online at least 12 weeks before the start date. Once the permit is issued, visa-required nationals apply on AVATS for a long stay D employment visa. A permit alone is not enough: DETE does not interview applicants or check qualifications, so the visa officer weighs your documents and the genuineness of the job.

Plan for both timelines: DETE processes in date order and publishes the dates it has reached, and the visa takes around 8 weeks after lodging.

An employment permit is not a residence permission. Register within 90 days at the Registration Office in Burgh Quay, Dublin, pay €300 and receive the IRP card with Stamp 1. Renew online up to 12 weeks before expiry; if you applied in time, you keep the conditions of your previous permission for up to 12 weeks after expiry while the renewal is pending.

Notify DETE of redundancy within 4 weeks: you then have 6 months to find a new job. A permit must be returned to DETE within 4 weeks if the employment ends.

A refused employment permit can be reviewed by a more senior DETE official if you file the Submission of a Decision for Review form within 28 days; 90% of the permit fee is refunded when an application fails. A refused long stay employment visa can be appealed free of charge within 2 months of the refusal letter.