Contract for Services Employment Permit

At a Glance

Item	Details
Visa / Permit name	Contract for Services Employment Permit
Stay	Up to 24 months initially; maximum 5 years
Cost	€500–€1,000 initial; €750–€1,500 renewal
Eligibility timing	Apply ≥12 weeks before start date
Work rights	Work on Irish contract for foreign employer
Study	Not stated in the source
Medicare	Private health insurance payments counted as remuneration
Travel facility	Separate entry visa required for visa-required nationals
Citizenship	Does not accrue long-term residency rights
Family sponsorship	No dependant permits; family must apply separately
Visa record	Not stated in the source
Minimum remuneration	€49,523 per year
Prior employment	Minimum 6 months with Contractor
Refund policy	90% refund if application is unsuccessful

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Purpose

The Contract for Services Employment Permit replaces the Contract Service Provider class of Work Permit Employment Permit. It allows a foreign undertaking (Contractor) that has won a contract to provide services to an Irish entity (Relevant Person) on a contract-for-services basis to transfer non-EEA employees to work on that contract in Ireland.

• The contract must be a direct, one-to-one contract with an Irish entity.
• Permits are not granted where work is subcontracted to a third party.
• For contracts up to 3 months, applicants may consider the Atypical Working Scheme under the Department of Justice.

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Eligibility Criteria

Employee Criteria

• Must be employed in a role required for the service of the contract.
• Cannot be in an occupation listed on the Ineligible List of Occupations for Employment Permits or contrary to the public interest.
• Must have been working with the Contractor for at least 6 months prior to transfer.
• After holding this permit for 1 year, the employee may apply for an alternative employment permit (e.g., Critical Skills or General Employment Permit) under standard rules.

Employer (Contractor) Criteria

• Must be registered with the Revenue Commissioners as an employer and, if applicable, registered with the Companies Registration Office.
• 50:50 Rule: At least 50% of the employees of the Contractor or the Relevant Person must be EEA nationals at the time of application.
• Labour Market Needs Test: Required in most cases, except when:
  • The occupation is on the Critical Skills Occupations List;
  • Minimum annual remuneration is at least €64,000; or
  • Supported by an Enterprise Development Agency recommendation (Enterprise Ireland or IDA Ireland client companies only).

Remuneration Criteria

The minimum annual remuneration threshold is €49,523, which may consist of:

1. Basic salary: Must meet at least the National Minimum Wage or statutory rate of pay.
2. Additional allowable components (all paid by the Contractor):
   • Board and/or accommodation payments or direct monetary value.
   • Health insurance payments made to an insurer on the Health Insurance Authority register or an equivalent recognized by the Minister.

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Stay and Renewals

• Initial Grant: Up to 24 months (limited to the duration of the contract).
• Maximum Stay: Up to 5 years total.
• Renewal Timing: Applications may be submitted up to 4 months (16 weeks) before expiry and up to 1 month after expiry via Employment Permits Online.
• Working during renewal: The permit holder may continue working while a renewal application is being processed even if the current permit expires.

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Fees

Application Type	Duration	Fee
First-time permit	Up to 6 months	€500
First-time permit	>6 months up to 24 months	€1,000
Renewal	Up to 6 months	€750
Renewal	>6 months up to 36 months	€1,500

• Refunds: If an application is refused, 90% of the fee is refunded.

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Family Provisions

• Spouses, dependants, and partners are not eligible for a Dependant Employment Permit.
• Family members must qualify and apply for their own separate employment permits (such as a Critical Skills or General Employment Permit).

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Immigration and Residency Conditions

• Not a Residence Permission: Non-EEA nationals must register with the Garda National Immigration Bureau upon arrival to reside lawfully.
• Entry Visa: Visa-required nationals must apply separately for an entry visa via irishimmigration.ie through their local Irish Embassy/Consulate.
• Long-Term Residency: This temporary permit does not accrue rights toward long-term residency.
• Departure: The permit holder must leave the State when the contract ends or the permit expires.

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Employer and Employee Obligations

Payslip and Evidence Requirements

Payslips must show the basic salary, any top-ups to meet minimum wage, total amounts, all deductions, and net pay. Detailed evidence of board/accommodation and health insurance payments must be provided at renewal.

Transfer of Undertakings

If a transfer of employment occurs under the European Communities (Protection of Employees on Transfer of Undertakings) Regulations 2003:

• The Contractor must notify the Department using the Transfer of Undertaking Form via email to employmentpermits@enterprise.gov.ie.
• If contract terms, conditions, description, and locations remain unchanged, a new permit will issue.

Permit Cancellation

Under section 43(1) of the Employment Permits Act 2024, if the employee leaves employment before the permit expires, the permit must be returned (PDF copy emailed to employmentpermits@enterprise.gov.ie) within 4 weeks of termination. Failure to comply is an offence.

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Application Steps

1. Submission: The foreign Contractor applies online at Employment Permits Online at least 12 weeks before the proposed start date.
2. Processing Stage: Processed in date order based on employer tier (Trusted Partner or Standard). If additional information is requested, submit it within 28 days.
3. Decision & Review: If refused, a review request may be submitted within 28 days using the Submission of a Decision for Review Form.
4. Visa & Entry: If granted, apply for an entry visa (if required) and present original permit documents to immigration officers at the port of entry. Register with immigration authorities after arrival.