Employer obligations for employment permits

We help employers manage their responsibilities throughout a permit holder’s employment. The permit is issued to the employee, with a certified copy sent to the employer, and names the employer, occupation and work location.

The 50:50 rule

The Department’s normal rule is that an employment permit will not issue unless at least 50% of the employees in the firm are EEA nationals at the time of application. The rule is checked as part of employer eligibility.

There are limited waivers. The Department refers to start-up companies registered with Revenue as an employer within the previous 2 years, where the employer has a support letter from Enterprise Ireland or IDA Ireland, and to cases where the foreign national will be the sole employee.

Keep an accurate workforce count, with evidence of staff nationality or permission status. Check whether planned recruitment would affect the position before the application is submitted.

Records and inspection

The Employment Permits Act 2024 requires the employer to keep a record of the employment, the duration of the employment and particulars of the permit. The Act states that the period is generally 5 years, or longer where the employee remains employed beyond that period.

The employer must also have books and records available for inspection by an authorised officer, including records concerning remuneration and the business to which the employment relates. The Act also refers to records showing the numbers of employees by EEA, Swiss, UK and other nationalities.

Keep the permit with the employee’s payroll, contract, roster and work location records. Review the permit before changing duties or arranging work at sites it does not name.

Changes during employment

A change of address or email address for the permit holder or employer must be notified to the Minister while the permit is in force.

Review changes to job title, duties, salary, hours or location against the approved employment. A reorganisation may affect the permit even where the employee remains with the same business.

The Act also prevents employers from making deductions from the permit holder’s remuneration, or seeking to recover charges, fees or expenses connected with the permit application, renewal or recruitment. It also prohibits keeping a permit holder’s personal documents, including a passport.

If employment ends

Where employment under a permit is terminated, or otherwise ceases, the holder and the employer must notify the Minister in writing within the prescribed period. The Minister may then cancel the permit and notify the relevant parties.

Redundancy has separate treatment. For General Employment Permit holders, the Act allows a new permit application within 6 months of the dismissal date where the Department is satisfied the dismissal was by reason of redundancy and the notification requirements are met.

Give the employee the documents needed for their next application, including confirmation of why employment ended. Retain copies and complete the required notifications promptly.

Common compliance problems

Permit records need to remain current after recruitment. Inspections and renewals may examine salary, hours, duties, location and workforce composition, so the records should reflect the actual employment.

Check operational changes against the permit before putting them in place. A second site, different reporting line or material change in duties may affect the approved employment.

Review offer letters, payroll deductions and any separate agreements about recruitment expenses. Informal cost recovery can conflict with the statutory protections for permit holders.

Notify the Department when employment ends. Delay can affect permit cancellation, redundancy treatment and the employee’s next application.

Common questions

Does the 50:50 rule apply only on the day we apply?

The Department assesses the rule at application stage, and renewals can bring the question back again. Employers should keep workforce records current, because the Department may ask for evidence that the organisation meets the permit criteria.

Can an employer recover permit application costs from the employee?

The Employment Permits Act 2024 restricts an employer from deducting or recovering charges, fees or expenses connected with the permit application or recruitment. Payroll and offer documentation should be checked before the employee starts.