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Intra-Company Transfer Employment Permit

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Intra-Company Transfer Employment Permit

Purpose:

    • Designed for the transfer of senior management, key personnel, or trainees who are non-EEA nationals from an overseas branch of a multinational corporation to its Irish branch.

Key Benefits:

    • Establishment of New Companies: Useful in setting up foreign direct investment companies.
    • Job Growth: Contributes to Ireland’s job growth ambitions.
    • Employee Benefits: Allows employees to remain on the foreign payroll, ensuring they retain certain benefits like foreign pension contributions.

This permit supports the seamless integration of critical corporate personnel into Irish branches, enhancing both business operations and employee satisfaction

Who is eligible?

Purpose:

    • Used when necessary for the growth or success of the Irish branch of a company, but not to permanently fill a vacancy that could be filled by the local labor market.

Preferences and Criteria:

    • Preference is for all permit holders to be employed, salaried, and paid under an Irish contract.
    • Strict criteria apply as the employees remain employed by the foreign employer.

Assessment:

    • The Department of Enterprise, Trade and Employment examines several criteria detailed in the application form.

Short-Term Transfers:

    • For transfers up to 3 months, applicants may consider the Atypical Working Scheme by the Department of Justice.

Exclusions:

    • The Ineligible List of Occupations no longer applies to these permits.

This ensures that the permits are used appropriately to support business growth while maintaining fair employment practices.

What is the Criteria for Foreign Nationals:

Eligible Positions:

    • Senior Management: Must earn a minimum annual remuneration of €46,000.
    • Key Personnel: Must earn a minimum annual remuneration of €46,000.
    • Trainees: Must earn a minimum annual remuneration of €34,000.

Senior Management:

    • Roles include managing the organization or a part of it, supervising others, making hiring decisions, and overseeing day-to-day operations.

Key Personnel:

    • Must have specialist knowledge essential to the company’s services, research, equipment, techniques, or management. The company must demonstrate the employee’s qualifications and experience.

Trainees:

    • Transferring for training purposes for up to 12 months, with a detailed training program required.

General Note:

    • Applications must meet the minimum remuneration requirements, or they will not be considered.

These criteria ensure that only qualified and essential personnel are transferred under this permit scheme.

Minimum Periods of Employment with Foreign Employer Prior to Transfer

For Senior Management or Key Personnel:

    • The foreign national must have been employed for at least 6 months with the overseas company before transfer, to confirm their integral role in the organization.

For Training:

    • The foreign national must have been employed by the foreign employer for at least 1 month before transfer.

Post-Employment:

    • If the foreign national ceases employment or training, or when the permit expires, they must return to their country of origin.

Permit Transition:

    • Trainees on an Intra-Company Transfer Employment Permit can apply for a Critical Skills or General Employment Permit during the 12-month period.

Dependants:

    • Spouses, partners, and dependants are not eligible for a Dependant/Partner/Spouse Employment Permit and must apply for their own permit, such as a Critical Skills or General Employment Permit, under the applicable criteria and rules.

Criteria for Foreign Employer and Connected Person (Irish Branch)

For the Connected Person:

    • Must be bona fide, i.e., registered with the Company Registration Office as a company and with the Revenue Commissioners as an employer.
    • Must be actively trading and engaged in substantial business operations in Ireland (start-ups excluded). Proof of trading may be required; mere representative presence is insufficient.

For the Foreign Employer:

    • Must be engaged in substantial business operations in their respective foreign country.

Relationship Requirement:

    • The connected person and foreign employer must be linked in one of the following ways:
      • One is a subsidiary of the other.
      • Both are subsidiaries of the same holding company.
      • They have an agreement to conduct business or provide services together in more than one state as outlined in their agreement.

Documentation:

    • Documentary evidence of the link between the connected person and the foreign employer is required.

This ensures that the employer-employee relationship meets specific criteria to qualify for the permit.

What is the minimum annual Remuneration?

Remuneration Criteria for Intra-Company Transfer Employment Permit

To meet the minimum annual remuneration threshold of €46k (or €34k for an Intra-Company Transfer trainee), the following components are considered as part of the remuneration:

Basic Salary:

    • Must meet at least the National Minimum Wage or a legally fixed rate.

Additional Components:

    • Payments for board and accommodation, or their monetary value if provided by the connected person or foreign employer.
    • Health insurance payments made to registered health insurers or equivalents approved by the Minister.

Responsibility for Payment:

    • The foreign employer is responsible for ensuring the basic salary meets the National Minimum Wage or legally fixed rate.
    • Either the foreign employer or the connected person can pay the additional components (board, accommodation, and health insurance) to reach the total remuneration of €46k (or €34k for trainees).

This structure ensures the remuneration package meets the necessary thresholds for the employment permit.

Required Documentation/Evidence for Employment Permit

To obtain an Employment Permit, the following details must be included in the non-EEA national’s payslips:

    1. Basic Salary: The amount paid at the time of the application.
    2. Additional Payment: If the basic salary is below the National Minimum Wage or a legally fixed rate, the additional payment made.
    3. Total Salary: The combined amount of the basic salary and any additional payment.
    4. Deductions: All deductions made by the foreign employer from the basic and additional payments.
    5. Net Payment: The amount to be paid to the foreign national during the permit period after deductions.

Renewal Requirements:

    • Payslips must be submitted when renewing an Employment Permit. Missing details can affect renewal.
    • Information on the payment or monetary value of board and/or accommodation and health insurance must also be provided during renewal.
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