Irish employment permit applications are subject to strict remuneration requirements, which are reviewed periodically by the authorities. From 1 January 2026, changes to the national minimum wage and existing employment permit salary thresholds will affect both employers and foreign nationals applying for permission to work in Ireland.
This update outlines the current minimum wage rate and the salary thresholds applicable to Ireland’s main employment permit categories.
National Minimum Wage Increase – 2026
Effective from 1 January 2026, Ireland’s national minimum wage increased from €13.45 to €14.15 per hour, representing an increase of €0.65 per hour. This adjustment reflects the Irish Government’s efforts to ensure that minimum wage levels remain aligned with rising living costs. For all employment permit applications submitted on or after 1 January 2026, prospective employers must ensure that salaries meet or exceed the national minimum wage, where applicable.
Critical Skills Employment Permit (CSEP): Minimum Salary Thresholds
Where a role is listed on the Critical Skills Occupations List and the applicant holds a relevant degree, the minimum annual remuneration is:
- €38,000 per year
Where a role is not listed on the Critical Skills Occupation List, an applicant may still qualify for a CSEP if:
- The minimum annual remuneration is €64,000 per year or more, and
- The role does not appear on the Ineligible occupation list.
Employers should also be aware of the distinctions between Critical Skills and General Employment Permits when assessing eligibility.
General Employment Permit (GEP): Minimum Salary Thresholds
To be eligible for a General Employment Permit, the minimum annual remuneration is generally:
- €34,000 per year
For certain roles, including Horticulture Workers and Health Care Assistants, the minimum annual remuneration is:
- €30,000 per year
Intra-Company Transfer (ICT) Employment Permit: Minimum Salary Thresholds
Minimum salary requirements for ICT permits vary depending on the role:
- Senior management or key personnel: €46,000 per year
- Individuals undergoing a training programme: €34,000 per year
Important Notes for Employers
Employers should note the following when assessing remuneration compliance:
- Minimum salary thresholds for Irish employment permits are calculated based on a 39-hour working week
- Where an employee’s working hours differ, this should be factored into remuneration calculations
- To meet the minimum remuneration threshold, the following components are generally considered eligible:
- Basic salary sufficient to meet at least the national minimum wage or statutory pay requirements
- Health insurance payments, provided these are paid to a health insurer registered with the Health Insurance Authority under section 14 of the Health Insurance Act 1994
Careful review of remuneration structures is essential before submitting an employment permit application.
Source: Department of Enterprise, Trade and Employment (Ireland)
Contact and Disclaimer
Should you have any questions regarding the above information, or require assistance with your immigration or global mobility matters, please don’t hesitate to contact our legal team at Hudson McKenzie. You can reach us by telephone at +44 (0) 20 3318 5794.
For office locations, please visit our Our Offices page.
The information provided in this blog is for general guidance only and does not constitute legal advice.
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