Intra-Company Transfer Employment Permit

At a Glance

Item	Details
Permit name	Intra-Company Transfer Employment Permit
Maximum stay	Up to 5 years (24 months initially)
Cost (New)	€500 (≤6 months) or €1,000 (6–24 months)
Cost (Renewal)	€500 to €1,500 depending on duration
Eligibility timing	Apply at least 12 weeks before start
Work rights	Irish branch work only; remains foreign employee
Study rights	Not stated in the source
Family sponsorship	Dependants ineligible; must qualify and apply separately
Travel facility	Entry visa required for visa-required nationals
Citizenship / PR path	Does not accrue long-term residency rights
Registration record	Mandatory with Garda National Immigration Bureau

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Purpose & Overview

The Intra-Company Transfer Employment Permit allows multinational corporations (Foreign Employers) to temporarily transfer non-EEA senior management, key personnel, or trainees to their Irish branch (Connected Person).

Employees remain employed by the foreign employer and stay on the foreign payroll, allowing them to retain overseas benefits (such as pension contributions). The permit cannot be used to permanently substitute local vacancies. The Ineligible List of Occupations for Employment Permits does not apply to this permit.

Eligibility Criteria

Eligible Roles & Minimum Remuneration

• Senior Management: Minimum annual remuneration of €49,523. Must primarily manage the organisation, supervise professional/managerial staff, hold hiring/firing authority, or exercise operational discretion.
• Key Personnel: Minimum annual remuneration of €49,523. Must possess specialist knowledge essential to establishment services, research, equipment, techniques, or management, supported by high-level qualifications or accredited professional standing.
• Trainees: Minimum annual remuneration of €36,605. Must participate in a documented training programme for a maximum duration of 12 months.

Prior Employment Requirements

• Senior Management and Key Personnel: Minimum 6 months continuous employment with the foreign employer immediately prior to the transfer.
• Trainees: Minimum 1 month continuous employment with the foreign employer prior to the transfer.

Employer & Connected Person Rules

• Connected Person (Irish branch): Must be bona fide, registered with the Companies Registration Office (CRO) and Revenue Commissioners, and actively trading with substantive operations in Ireland (except for start-ups). A representative office is insufficient.
• Foreign Employer: Must be actively engaged in substantive business operations abroad.
• Qualifying Connection: The Irish entity and foreign employer must be linked as parent/subsidiary, subsidiaries of a common holding company, or entities bound by a cross-border commercial agreement. Documentary proof of the corporate relationship is mandatory.

Remuneration Structure & Evidence

Remuneration may consist of:

1. Basic Salary: Must at least meet the National Minimum Wage or statutory rate and must be paid directly by the foreign employer.
2. Allowable Additions: Board, accommodation (or their direct monetary value), and registered health insurance payments (via the Health Insurance Authority or equivalent) paid by either the foreign employer or the connected person to reach the minimum threshold (€49,523 or €36,605).

Payslip Requirements: Payslips must explicitly detail:

• Basic salary paid at application.
• Additional payments made by the foreign employer if the base is below the statutory minimum.
• Gross combined pay, all deductions, and net amounts payable over the permit period.
• Evidence of board, accommodation, and health insurance values (required at renewal).

Stay Duration & Renewals

• Initial Grant: Issued for the defined assignment period up to a maximum of 24 months.
• Maximum Stay: Extendable on application up to a cumulative maximum of 5 years (Trainees are capped at 12 months).
• Renewals: Applications can be submitted via Employment Permits Online up to 4 months prior to permit expiry.

Fees & Payment Rules

Fees must be paid by the connected person (employer) and cannot be deducted or recovered from the foreign national's remuneration:

• New Permits: €500 (up to 6 months) | €1,000 (6 to 24 months).
• Renewals: €500 (up to 6 months) | €1,000 (6 to 24 months) | €1,500 (6 to 36 months).
• Refunds: 90% of the fee is refunded to the applicant (connected person) if the application is refused.

Rights, Conditions & Family Provisions

• Family Members: Spouses, partners, and dependants are not eligible for Dependant/Partner/Spouse Employment Permits. They must qualify and apply for their own separate employment permits (such as a General or Critical Skills permit).
• Employer Changes: A permit holder cannot move to a different employer within the first 9 months in the State, except for trainees who may apply for a Critical Skills or General Employment Permit during this period.
• Transfer of Undertakings: If an employer undergoes a transfer under TUPE regulations (SI No 131 of 2003), a Transfer of Undertaking form must be emailed to employmentpermits@enterprise.gov.ie.
• Residency Status: Time spent on this permit does not count toward long-term residency.

Immigration, Entry & Registration

• An Employment Permit is not an entry visa or residence permission.
• Entry Visa: Visa-required nationals must apply online at irishimmigration.ie before travel.
• Border Control: Original permits and supporting documents must be presented to immigration officers at the port of entry.
• Local Registration: Non-EEA nationals must register with the Garda National Immigration Bureau (GNIB) promptly after arrival. Residence permissions must be renewed at least one month before expiration.

Application Process

Applications must be submitted by the connected person (Irish branch) at least 12 weeks prior to the proposed start date via Employment Permits Online.

[1. Submission & Fee Payment] ➔ [2. Queue Assignment] ➔ [3. Decision / Request for Info]
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                                            ┌─────────────────────┴─────────────────────┐
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                                        [Granted]                                   [Refused]
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                                                                             [Review within 28 days]

1. Submission & Queue: Applications enter either the "Trusted Partner" or "Standard" queue and are processed in date order.
2. Assessment: A decision maker reviews the file. Any requests for additional information must be answered within 28 days.
3. Review of Refusal: Refusals may be appealed within 28 days by submitting a Submission of a Decision for Review Form to be assessed by a senior official.

Mandatory Obligations & Cancellations

• Return Home: The foreign national must return to their home country upon permit expiry, termination of foreign employment, or cessation of assignment/training duties.
• Permit Cancellation: If employment ceases or the training programme ends prematurely, the permit must be returned to the Department within 4 weeks by emailing a PDF copy to employmentpermits@enterprise.gov.ie. Failure to return the permit is an offence under the Employment Permits Act 2006 (as amended).