The Employment Permits Act 2024 is now fully in force
The Employment Permits Act 2024 replaced the Acts of 2003 and 2006 and established the Seasonal Employment Permit in law.
The Employment Permits Act 2024 came fully into operation on 19 February 2025. It replaces the Employment Permits Acts of 2003 and 2006, which had governed the permit system for two decades.
What the Act does
The 2024 Act brings the permit system into a single piece of legislation and gives the Minister power to set permit conditions by regulation. This allows thresholds, quotas and occupation lists to be changed more quickly than through primary legislation.
It also puts the Seasonal Employment Permit on a statutory footing for the first time.
The Seasonal Employment Permit
S.I. No. 33/2025 came into force on the same day and created the Approved Seasonal Employer framework. Employers must obtain approval under this framework before applying for seasonal permits and continue to meet the conditions of that approval.
The application requires a Revenue Commissioners statement of account dated within the previous three months, copies of any Ministerial trading permissions, and a charity registration number where one applies. The Minister may approve or refuse the application.
The scheme is intended for seasonal work in agriculture, horticulture and tourism, rather than year-round employment.
What this means for employers
Permits granted under the previous Acts remain valid. Renewals and new applications are governed by the new legislation, which allows permit conditions to be updated more quickly. The Department subsequently published a salary threshold roadmap in December 2025.
Sources
- S.I. No. 32/2025 — Employment Permits Act 2024 (Commencement) Order 2025 — Irish Statute Book
- S.I. No. 33/2025 — Employment Permits (Amendment) (Seasonal Employment) Regulations 2025 — Irish Statute Book