Corporate Immigration 2023 Comparisons

Last Updated June 27, 2023

Contributed By Deloitte Ireland LLP

Law and Practice

Authors



Deloitte Ireland LLP has an immigration practice based across Ireland, with offices in Dublin, Cork, Galway and Belfast. It provides assistance with all aspects of global moves, including operational, advisory and strategic advice. It works with companies setting up in Ireland, or companies already established, in ensuring their immigration compliance. Globally, Deloitte offers an immigration, social security and tax service within one structure, under one leadership and with one common vision to provide a distinctive client experience under the Global Employer Services practice. Its immigration practice is a leading provider, facilitating a broad range of services to corporate clients and their employees, spanning multiple industries. It assists many multinational organisations and corporate clients with their immigration needs and with facilitating compliance with immigration obligations by the businesses and the individuals employed by them. It has a global network covering over 135 countries, ensuring it can offer support in locations around the world.

The Irish authorities are moving towards digitalisation. This was spurred on by the COVID-19 pandemic but continues to be a focus. The Department of Justice strategy for 2012-2023 includes a goal to deliver a fair immigration system for a digital age and this has begun to be implemented with a number of technological advances in recent months. The Department of Enterprise, Trade and Employment Strategy 2021-2023 sets out how it will assist Ireland’s enterprise base access talent from overseas through a responsive and robust economic migration policy.

Following Brexit there was increased interest in companies seeking to move their operations in Ireland. With increased immigration costs and English language testing requirements for EEA and Swiss nationals in the UK, it will remain to be seen whether this shift to Ireland continues.

In addition, there is a trend of the Irish authorities to review the foreign national experience throughout the immigration process in Ireland. Flexibility in terms of remote work, travel and ease of immigration experience are becoming a focus of foreign national talent and it remains to be seen whether Ireland can adapt quickly enough to meet these needs. 

The Employment Permits (Consolidation & Amendment) Bill 2019

The Employment Permits (Consolidation & Amendment) Bill 2019 is draft legislation that is expected in 2023. The Heads of Bill were approved in July 2019, but the draft Bill is still awaited. It will consolidate the existing legislation to make it a more accessible statutory basis for the Irish economic migration system. Specific changes currently include:

  • the introduction of a seasonal employment permit;
  • extensive revision of the labour market needs test to make it more relevant and efficient;
  • the introduction of a scheme to deal with occasional exceptional circumstances where an employment permit may be granted despite not meeting all of the criteria for the General Employment Permit;
  • a number of housekeeping changes – clarifications of particular provisions, moving of operational criteria to Regulations, and the streamlining of a number of requirements to make the approval process more efficient; and
  • providing for additional conditions for the granting of an employment permit, such as training or accommodation support for migrant workers in some circumstances, or making innovation or upskilling a condition of approval, where this may decrease future reliance on economic migration.

Digitalisation

Digitalisation of immigration technology and processes is expected to continue. This was confirmed in Goal 4 of the Department of Justice’s Statement of Strategy for 2021-23 which aims to “deliver a fair immigration system for a digital age”.

The Department of Justice aims to modernise the immigration environment by:

  • developing a fully digital customer-centric immigration service;
    1. this in part can be seen with the development of the Immigration Service Delivery’s online renewal portal;
  • protecting the fairness and enhancing the efficiency if its immigration system through new strategic policies and legislative proposals;
  • communicating effectively with its service users, recognising and understanding the diversity and uniqueness of each individual circumstance;
  • restructuring the current immigration service to better serve its customers;
  • ensuring that effective controls are exercised at Ireland’s borders (in line with international obligations); and
  • eliminating processing backlogs across all immigration application types.

Single Application Procedure

The government has agreed in principle to develop a single application process which would consolidate the current employment permit and Irish Residence Permit process. Although a timeframe for development/implementation has not been agreed, the aims are to:

  • address shortcomings of the existing Directive and further simplify the procedure; and
  • strengthen the safeguards and equality of treatment of foreign nationals in Ireland.

In Ireland there are various options available for sponsor-based employment visas.

  • Critical Skills Employment Permit (CSEP) – for highly skilled roles.
  • General Employment Permit (GEP) – for roles not able to be filled within the EEA market.
  • Intra-Company Transfer Employment Permit (ICT) – for employees who currently work for an overseas “linked entity” of the Irish company.
  • Internship Employment Permit – for interns who are studying abroad.
  • Atypical Working Scheme (AWS) – a short-term work authorisation.
  • Van Der Elst permission – a short-term work authorisation aimed at non-EU employees working for an EU Company.

Ireland offers a number of unsponsored immigration routes, depending on the circumstances of the applicant.

Unsponsored work routes include the following.

  • Stamp 4 permission – this permission can be obtained via a number of routes. The permission allows employees to work without sponsorship of their employer. The most common reasons for issuance are: two years on a CSEP, five years on a GEP, spouses/civil partners/de facto partners of Irish citizens, a successful Long Term Residence application.
  • Stamp 4 EU Fam/Stamp 4D – these permissions are issued on the basis of a relationship with an EU/UK family member.
  • Stamp 1G permission – this permission can be obtained as a graduate of a university in Ireland. It can also be obtained as the spouse/de facto partner of a CSEP/Hosting Agreement holder.
  • Working Holiday Authorisation – one to two-year permission for those aged 18-30 from certain countries such as Australia, Canada and New Zealand.
  • Start-Up Entrepreneur Programme – aimed at those wishing to set up their business in Ireland with EUR50,000 funding available.

The Investor Immigration Programme closed in February 2023.

The current policy guidance around business travellers states that they are able to:

  • attend meetings;
  • negotiate or sign agreements or contracts; and
  • work for 14 days or less.

A business visitor can undertake meetings and negotiation/signing of contracts for the duration of the permission provided, which will be issued for a maximum duration of 90 days. It should be noted that any immigration permission is issued at the discretion of the immigration officer at entry and therefore the maximum duration of 90 days cannot be guaranteed.

In addition, although a business visa allows an individual to conduct productive work activities for 14 days or less, 14-day work permissions can be utilised once every 90 days and when issued, allow the individual to work in Ireland without the need to apply for additional work permission or authorisation.

Foreign nationals can request the 14-day work permission at the border if the productive work activities will start and end within a single 14-day period. There is no requirement to apply for work authorisation (eg, an employment permit or AWS) before travelling to Ireland (note that entry visa-required nationals must obtain their entry visa); however, the temporary work authorisation permission is granted at the discretion of the official at the border. This concession, if approved, can be used only once during a 90-day period.

Foreign nationals will be required to present documentation to the immigration official to justify their stay in Ireland.

Visa nationals must obtain an entry visa before travelling to Ireland.

Depending on the type of immigration permission, the foreign national may be permitted to work remotely from their home/place of residence.

There is no remote work or nomad visa category in Ireland currently. However, remote work is currently being considered in Ireland and the government may consider building out an immigration permission to support it in the future.

There are only prerequisite language requirements where the specific role sought for sponsorship has a language-based requirement or the applicant is seeking to avail of an exemption or a permit application under a specific SOC.

There are no requirements for medical certificates or vaccinations.

There are a number of sponsor-based employment visas in Ireland which cover a variety of scenarios.

Critical Skills Employment Permit

The salary must be between EUR32,000 and EUR63,999 based on a 39-hour working week. Where the salary on offer is less than EUR64,000, the applicant must be hired into a role on the Critical Skills Occupation List and the applicant must hold a relevant third-level degree. If the salary is over EUR64,000, all job positions are eligible, other than those on the Ineligible List of Occupations. The role must be permanent in nature, or a contract issued for at least 24 months.

General Employment Permit

The salary must be at least EUR30,000 based on a 39-hour working week (certain exceptions apply for recent graduates applying for specific positions). There is no education requirement and the role on offer must be at least 91 days to qualify for an employment permit (certain exemptions apply).

Intra-Company Transfer Employment Permit

The total remuneration must be at least EUR40,000 (lowered to EYR30,000 for trainees) based on a 39-hour working week. The base salary component of the remuneration must be paid by the foreign employer.

The individual must remain on foreign entity payroll and headcount during the assignment. Prior to transferring to Ireland, the employee must have been employed for at least six months in the home company (unless a trainee, where the minimum employment period is lowered to one month). The employee must be “Senior Management”, “Key Personnel” or “Trainee” and the Irish company must have a direct link to the sending company (parent, subsidiary etc). There is no education requirement.

The maximum duration of the Intra-Company Transfer Employment Permit is five years (one year for trainees).

Internship Employment Permit

The applicant should be a full-time student (seeking a third-level degree or higher qualification), and seeking experience in the role being applied must be an integral component for the completion of the course of study. The proposed salary must meet the national minimum wage (currently EUR11.30 per hour) and the applicant must be hired in to a role on the Critical Skills Occupation List. At the end of the internship the employee must leave the State and it is expected that they will return to the third-level institution to complete the course of study.

Atypical Working Scheme

The proposed salary must be at least EUR30,000 (in line with that of General Employment Permits) and the assignment in Ireland must be between 15–90 days and be for a role classed “specialised” or “highly skilled”. An a-typical permission is issued on the presumption that a foreign national will depart Ireland after completing the assignment. There is no education requirement, but there are specific documentary requirements to be met.

An employment permit issued by the Department of Enterprise, Trade and Employment (DETE) is linked to the employer listed on the application.

Should an employee wish to change employer, the employee is required to have completed 12 months on their initial employment permit subject to certain exceptions. Should an employee wish to change employer, a separate employment permit application would be required.

Foreign nationals who hold any of the following permissions are free to change employers without any additional immigration requirements:

  • Stamp 2 – Student permission. Restrictions around working hours apply;
  • Stamp 1G – Recent graduate or spouse/de facto partner of a CSEP holder;
  • Stamp 4 – issued for a number of reasons; and
  • Stamp 4 EU Fam/Stamp 4D – family member of EU/UK national.

The timeline usually depends on whether the employer has Trusted Partner status. The Trusted Partner Initiative (TPI) is aimed at employers that are high-volume users of employment permits. Once TPI status is granted, employment permit applications made by TPI members will be processed within approximately two-to-four weeks, although in practice this time can vary throughout the year.

The Department of Justice processes the AWS applications and takes 20 working days to do so. Once the employment permit/work authorisation is approved, some nationalities also require an entry visa. Entry visa processing is dependent on the location of filing but generally takes two-to-ten weeks to process.

Employment Permit

If the applicant is outside of Ireland at the point of submission, it is expected that any unnecessary travel to Ireland be avoided until such time that a decision has been reached by the authorities. Once the employment permit is approved, the applicant should aim to enter Ireland and commence employment within 90 days to avoid complications at renewal. Should the applicant require an entry visa to Ireland, no travel should be arranged until the entry visa is secured.

Entry Visa

An applicant should not travel to Ireland until the authorities have approved the Irish visa. The entry visa is issued with a validity period (usually between three and six months) and therefore the applicant is required to enter Ireland within this timeframe. For individuals already in Ireland, the applicant can travel freely so long as their Irish permission (IRP card) and passport are valid for the full duration of the return trip.

There is a fast-track process for employment permits. The Trusted Partner Initiative (TPI) has been in operation in Ireland since 2015 and is aimed primarily at employers that are high-volume users of employment permits. Applications to join the TPI take roughly two-to-four weeks to process. Once TPI status is granted, the Irish employer is exempted from submitting some of the employer details on the application form, as well as signing the application form.

In addition, there are very limited circumstances to request support in times of emergency or business criticality.

For entry visas, it is not possible to request expedited processing, however, some visa processing centres allow one to book immediate appointments to facilitate the quickest processing of entry visas. In addition, there are very limited circumstances to request support in times of emergency or business criticality.

Once in the country, all foreign nationals will submit their biometrics as part of the residence registration (IRP) process. The process varies depending on the location of residence (see below).

Where individuals are residing in Dublin, they are required to make an appointment to go to the registration office in Burgh Quay for their first registration. For individuals residing outside of Dublin, they are required to make an appointment by contacting their local immigration office. This can be done by searching the list of immigration offices here.

A cost of EUR300.00 is applicable for each IRP card. An IRP card is only required for people aged over 16. A list of documents required at the appointment can be found here.

IRP renewals for those who are resident in the Dublin metropolitan area can be completed online. Regional renewals will need to be completed via attendance at the local immigration office.

A General Employment Permit costs EUR1,000 for up to 24 months and EUR500 for six months or less, with a renewal fee of EUR750 for six months or less and EUR1,500 for up to 36 months.

A Critical Skills Employment Permit costs EUR1,000 for up to 24 months and cannot be renewed.

An Intra-Company Transfer Employment Permit costs EUR1,000 for up to 24 months and EUR500 for six months or less, with a renewal fee of EUR500 for six months or less, EUR1,000 for up to 24 months and EUR1,500 for up to 36 months.

An Atypical Working Scheme costs EUR250 and cannot be renewed.

If the individual employee is making the employment permit application, they are able to pay for the government fee. If the employer or authorised agent is making the application, the employer will need to pay for the application and is unable to recoup the costs from the employee.

The entry visa processing fees for Ireland are approximately EUR100.

Please note all entry visa fees are payable in the currency of the jurisdiction where the application is made.

Employment permit legislation provides that where a person enters the service of an employer in Ireland or is in employment in Ireland or where an employer employs a non-national in Ireland except in accordance with an employment permit, the person and the employer shall be guilty of an offence. They shall be liable (a) on summary conviction to a fine not exceeding EUR3,000 or imprisonment for a term not exceeding 12 months, or both, or (b) if the offence is by the employer, on conviction of indictment, to a fine not exceeding EUR 250,000 or imprisonment for a term not exceeding ten years, or both. Penalties can extend to the members of the body corporate (shareholders) where the body corporate is managed by its members.

For offences under the Immigration Act 2004, please note: (i) a person guilty of an offence under this Act shall be liable on summary conviction to a fine not exceeding EUR3,000 or to imprisonment for a term not exceeding 12 months, or to both. This would include failure to comply with the requirements in relation to registration; (ii) a member of the Garda Síochána may arrest without warrant a person whom he or she reasonably suspects to have committed an offence under this Act (other than Section 10) or section 2 (1) of the Employment Permits Act 2003.

An employer needs to ascertain in advance whether potential employees have permission to work. The Employment Permit Acts, 2003–2014 (“Employment Permits legislation”) confirm it is an offence to employ a non-EU/EEA/Swiss national who does not have permission to work in Ireland.

To apply for an employment permit, companies must be registered with the Company Registration Office and with the Revenue Commissioners. A company must have obtained an Employer Registered Number (ERN).

An employer employing foreign nationals must adhere to various reporting duties and compliance obligations, including:

  • ensuring foreign nationals have the necessary skills, qualifications or professional accreditations to do their job, and that only suitable roles are sponsored;
  • ensuring the company has HR systems in place to monitor and track foreign nationals and report any changes in circumstance; and
  • reporting any changes to the sponsoring company’s business, for example, if the company stops trading, or is involved in a merger or takeover.

An employer should confirm its employees hold valid permission to work. They should:

  • hold a copy of passport photo page;
  • hold an employer copy of the employment permit (where an employment permit is required). The Employment Permits legislation provides that the employer shall keep the following for a period of five years, or for the duration of the relevant employee’s employment: (i) a record of the employment concerned and the economic sector in which it is being performed; (ii) the duration of the employment; and (iii) particulars of the employment permit;
  • hold a copy of IRP card.

Regarding retention of documentation, the employer will need to comply with its statutory obligations under the Data Protection Acts, 1988–2018 (there are increasing obligations on employers in Ireland in terms of the retention and storage of employees’ sensitive personal data).

Dependants are:

  • a dependant partner (husband, wife, civil partner or unmarried partner); or
  • children under 18 (in some cases children up until 23 if in full time education).

Partners must be in a marriage or civil partnership that is recognised in Ireland. Unmarried partners must have been living together in a relationship for at least two years.

Dependants of CSEP holders are permitted to work or study on a restricted basis (excluding self-employment or setting up their own business). Dependants of remaining employment permit types are not permitted to work in Ireland unless they obtain independent work permission.

Deloitte Ireland LLP

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Law and Practice in Ireland

Authors



Deloitte Ireland LLP has an immigration practice based across Ireland, with offices in Dublin, Cork, Galway and Belfast. It provides assistance with all aspects of global moves, including operational, advisory and strategic advice. It works with companies setting up in Ireland, or companies already established, in ensuring their immigration compliance. Globally, Deloitte offers an immigration, social security and tax service within one structure, under one leadership and with one common vision to provide a distinctive client experience under the Global Employer Services practice. Its immigration practice is a leading provider, facilitating a broad range of services to corporate clients and their employees, spanning multiple industries. It assists many multinational organisations and corporate clients with their immigration needs and with facilitating compliance with immigration obligations by the businesses and the individuals employed by them. It has a global network covering over 135 countries, ensuring it can offer support in locations around the world.