
Residence and Work Permits
Employment permits and Irish residence — the right route, prepared correctly
Non-EEA nationals who want to live and work in Ireland need either an employment permit or a business-based residence permission. K&L Global identifies which route fits your situation and prepares the complete application.
What K&L Global does
Assess your eligibility for the correct permit type based on your specific situation
Confirm whether the role is on the Critical Skills or Ineligible Occupations List
Manage the LMNT advertising process for GEP applications
Prepare the complete employer and employee document pack for EPOS submission
Submit the application through EPOS and track progress
Advise on the IRP registration process on arrival in Ireland
Advise on investor and entrepreneur residence routes where employment permits are not applicable
Who needs an employment permit?
Citizens of the EU, EEA (Norway, Iceland, Liechtenstein), and Switzerland do not need an employment permit to work in Ireland. They have the right to live and work in Ireland without restriction.
UK citizens are covered by the Common Travel Area arrangements and do not need a permit for most purposes.
Non-EEA nationals who wish to work in Ireland need an employment permit issued by the Department of Enterprise, Trade and Employment (DETE). The only exception is Stamp 4 holders, who have an unrestricted right to work. Source: https://enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/
Types of employment permit (2026)
Critical Skills Employment Permit (CSEP)Best for: High-skill / high-salary roles • €40,904 (critical list) (*) • €68,911 (other roles) (*) • Graduate: €36,848 (*) No LMNT required Fast-track pathway • Level 8+ degree required • 50% non-EEA cap (exceptions apply) • 2-year permit (renewable) | General Employment Permit (GEP)Best for: Standard roles not on critical list • €36,605 standard (*) • €32,691 (specific roles) (*) • Graduate: €34,009 (*) Wider role eligibility • LMNT required (ads mandatory) • 50% non-EEA cap • 2-year permit (renewable) |
Important — NMW floor: All applications submitted on or after 1 January 2026 must show the employee's basic salary is at or above the National Minimum Wage of €14.15 per hour (€28,696.20 per year). Source: https://enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/latest-updates/
Ineligible occupations: Certain roles cannot be filled by non-EEA permit holders. Check the current Ineligible Occupations List at https://enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/permit-types/ — key ineligible categories include most clerical and administrative roles and general operative roles.
2026 salary threshold summary
Permit type | Minimum annual salary | Effective date |
CSEP — with relevant degree, Critical Skills List | €40,904 | 1 March 2026 |
CSEP — high salary route (no degree) | €68,911 | 1 March 2026 |
CSEP — recent graduate exception | €36,848 | 1 March 2026 |
GEP — standard | €36,605 | 1 March 2026 |
GEP — healthcare/care sectors exception | €32,691 | 1 March 2026 |
GEP — recent graduate exception | €34,009 | 1 March 2026 |
All permits — absolute NMW floor | €28,696.20 | 1 January 2026 |
Note: Salary thresholds will continue to increase annually through 2030. K&L Global updates these figures following each annual DETE review. Source: https://enterprise.gov.ie/en/news-and-events/department-news/2025/december/20251202.html
Document checklist — employment permit application
Submitted by employer through EPOS (https://epos.enterprise.gov.ie):
Document | Notes |
Completed EPOS application form | Both employer and employee sections must be complete |
Signed employment contract | Signed by both parties; must reflect the salary and role in the application |
Company registration details | CRO number; Revenue employer registration number |
Evidence of LMNT (GEP only) | Screenshots of Jobs Ireland and EURES advertisements; must be dated within 90 days of application |
Employer statutory declaration | Signed by the employer confirming compliance with employment law |
Employee documents:
Document | Notes |
Passport | Copy of all pages; must be valid for the intended permit duration |
Educational certificates / diplomas | Certified copies; must be translated into English if not originally in English |
Evidence of qualifications for CSEP | Degree certificate + transcript, relevant to the occupation applied for |
Source: https://enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/; https://www.citizensinformation.ie/en/moving-country/working-in-ireland/employment-permits/green-card-permits/
After the permit — Irish Residence Permit (IRP)
When a non-EEA national arrives in Ireland to start work on an employment permit, they must register with their local immigration office (or at the Burgh Quay Registration Office in Dublin) and obtain an Irish Residence Permit (IRP)card within 90 days of arrival. The IRP card shows the immigration stamp type (Stamp 1 for employment permit holders) and biometric data is taken at registration.
Source: https://www.irishimmigration.ie
Stamp 4 — right to work without a permit: Employees who have held a valid employment permit for 5 continuous years are eligible to apply for Stamp 4, giving the unrestricted right to live and work in Ireland without a permit, for any employer, in any role. Source: https://www.irishimmigration.ie/my-situation-has-changed-since-i-arrived-in-ireland/
Residence permissions for investors and business people
Non-EEA nationals who establish or invest in an Irish company but do not take up employment may apply for residence through the following routes:
Immigrant Investor Programme (IIP) The IIP has been suspended for new applications as of 15 February 2023 pending a government review. K&L Global advises clients to check the current status at https://www.irishimmigration.ie/investor before making any investment decision on the basis of this route.
Start-up Entrepreneur Programme (STEP) Available to non-EEA entrepreneurs who can demonstrate a viable start-up concept and funding of at least €75,000. Applications are assessed by Enterprise Ireland. Source: https://enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/permit-types/start-up-entrepreneur-programme/
Business Permission Non-EEA nationals who operate a profitable business in Ireland and do not draw a salary may apply for a Business Permission assessed by the Irish Immigration Service Delivery (ISD). Source: https://www.irishimmigration.ie
K&L Global advises on which route is appropriate for each client's situation and prepares the application documentation.