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Intra-Company Transfer Employment Permit Ireland

The Intra Company Transfer Employment Permit (ICT) is a valid employment permit that facilitates the transfer of employees of multinational companies from a non-EEA country to an Irish branch or subsidiary. Unlike general employment permits, the ICT allows such employees to work in Ireland for up to two years, subject to certain conditions.

Inter-Company Transfer Employment Permit application is often sought by multinational companies who have a presence both in Ireland and outside the European Economic Area (EEA) and wish to temporarily assign key personnel to their Irish company branch or subsidiary. ICT is also commonly used by companies that wish to second an employee to their Irish operations for training purposes.

If you’re seeking an Ireland employment permit and need assistance, call us on (+353) 061 518 025, and we’ll help you immediately. We can assist you in person, by phone, or online.

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    Background of Intra Company Transfer (ICT) Employment Permits

    Ireland has been a hotspot for businesses for years due to its beneficial taxation system.

    As per ConnectIreland, almost all of the top medical tech companies worldwide are based in Ireland, including Medtronic and Boston Scientific. The biggest pharma companies like Pfizer have chosen Ireland as their home base.

    Prominent internet giants like Facebook and Google have set up offices here. Top game developers like Activision and EA target audiences worldwide operating from Irish soil.

    Intra Company Transfer Employment Permits allow companies to transfer their employees to Ireland. This is beneficial for companies because of Ireland’s business-friendly taxation regime.

    Some of the world’s top companies are located in Ireland because of this reason. The paragraph goes on to list some of these companies. The permit allows companies to continue operating in Ireland even if they need to transfer employees. This is helpful for businesses because it allows them to keep their top talent in Ireland. It also helps with the continuity of operations and prevents disruptions.

    MNCs in Ireland frequently move employees across borders to operate particular projects.

    This is why Ireland has a permit scheme for intra-company migration. The ICT permits the temporary transfer of key people from a non-EEA country to an Irish branch or subsidiary of the same company for up to 2 years.

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    What Is the Irish Intra-Company Transfer Permit Scheme?

    The Intra-Company Employment Permit, as stated by Ireland’s Department of Enterprise, Trade, and Employment (DETE), enables the transferral of senior management non-EEA) or key personnel of an overseas branch from an MNC to an Irish subsidiary or branch.

    For example, employers often desire to be supported temporarily or where staff members must apply their skillset and expertise to a programme in Ireland. Such transfers are commonplace among businesses.

    When a company gets rid of an older service or product and markets a new one, it must provide employee training for the new system.

    This might also happen when staff members require to set up a facility that makes things or an IT structure. If a company sends managers or other staff to train its Irish employees, it needs ICT permits. The ICT allows the employer to assign key personnel to their Irish subsidiary or branch for two years.

    The Government offers this Irish employment permit route not only as a way of boosting FDI (Foreign Direct Investments) but also to create new job openings.

    The ICT scheme is essential to the Irish Government’s economic strategy. The scheme aims to attract and retain highly-skilled workers to help companies set up and grow their businesses in Ireland.

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    Eligibility for Applying for an Irish ICT Permit

    The DETE states that while the employment permit can help MNCs with a one-time project, it must not be used to fill a permanent empty position that an Irish citizen would have otherwise filled.

    Transferee requirements

    ICT is only available to key personnel or highly-skilled managers of a multinational company. This includes:

    • Senior management: members of the board of directors or other senior executives with executive responsibilities in the company with annual compensation of more than €46,000.
    • Key personnel with the atypical working scheme: those with technical, professional, or managerial expertise with specialist knowledge, which is essential for substantive business operations and has a minimum remuneration of more than €46,000 annual.
    • Trainee: Individuals employed as trainees are entitled to an annual salary of more than €34,000.

    Note that the salary thresholds listed above are correct as of January 2024. Also note that these thresholds are set to rise to €53,000 for senior management and key personnel and €39,000 to trainees by January 2025.

    Definition of Senior Management

    The Department of Enterprise, Trade and Employment (DETE) in Ireland defines senior management as members of the board of directors or other executives responsible for setting strategies or making decisions that affect the whole company.

    This includes managing a department or function, being part of the management team, or having decision-making authority over a budget.

    • The management role in the company is to supervise or control the job of other supervisors, professionals or managers.
    • The management role is authorised to recruit and terminate other company employees.
    • The management role can choose how the activity or job function for which the foreign employee is responsible will be run on a day-to-day basis.

    Key personnel vs senior management

    The key personnel are those with technical, professional or managerial skills essential for the company’s running. These skills must be rare and not easily replaced by an Irish worker.

    Senior management, on the other hand, is a group of people with “expertise vital to the research equipment, service, methods, or administration” of an organisation. The dealing official will examine whether the foreign employee has a higher level of competence/ies or prior experience in the field of work during the application evaluation process.

    If the transferee fulfils the remuneration and role requirements mentioned above, their prior experience with the company must also match the job scope in Ireland. Key personnel and senior management must have a minimum of six months working with an overseas company, while trainees need to have one year under their belt.

    Requirements for the employer

    The government also sets minimum criteria for the local employer branch, which has to be fulfilled before employment permits may be granted.

    • The company must be registered as a company and as an employer. Unless the company is a start-up, it must be fully operational.
    • The foreign employer (outside Ireland) must also be actively engaged in business operations within the country they are hiring.
    • The Irish business can be a subsidiary, or there can be a holding company that both businesses are subsidiaries of.

    Family members’ eligibility

    Spouses, partners, and dependents of ICT permit holders are not entitled to a Dependent/Spouse/Partner Employment Permit.

    For example, a critical skills employment permit requires the holder to apply for a new work visa. In line with normal application requirements and regulations for Employment Permit types, they must do so individually, e.g., a General Employment Permit or a Critical Skills Employment Permit.

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      The Application Process

      Overview

      The designated individual in the Irish branch must apply for an ICT Permit at least twelve weeks before the planned employment opening date.

      The Employment Permits Online System (EPOS) is the online portal through which an application for a work permit can be made. The EPOS allows you to create your profile and make changes to it, renew existing permits or submit applications for new ones.

      Application processing for an employment permit generally follows these three steps:

      Two adults looking through documents, representing management explaining to employee.

      1. Application waiting for processing

      After you submit an application and pay the necessary fees (if applicable), they will put your application in line for processing. This queue differs depending on your Employer type. Note that they go through applications based on the date they were received, but applicants can check where their application is at any time by using the Online Status Update Enquiry feature.

      2. Processing of application

      This is where the decision-maker official considers the application. If necessary, the official might ask for further information, which must be delivered within 28 days. For specific reasons, the official will either approve or reject an application.

      3. Review

      If an applicant would like a refusal to be reconsidered, they may do so by filling out the Submission of a Decision for Review Form within 28 days. Another higher official will review the document. If your application is refused, you can still submit a new one as long as you follow the specific procedures for that employment type.

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      Processing Fee

      The connected person must pay the following processing fee for a new ICT Employment Permit.

      Type of Permit Duration Fee
      New 6 months or less €500
      New 6 months to 24 months €1,000
      Renewal 6 months or less €500
      Renewal 6 months to 24 months €1,000
      Renewal 6 months to 36 months €1,500

      Residency Permit in Ireland

      Please note that a work permit is not a residence permit. If your permit application is approved and you need a visa to enter Ireland, you should apply to your local Irish Consulate/Embassy for an entry visa. You can find the visa application form on the Irish Immigration Service website.

      All individuals hoping to enter Ireland, whether they need a visa or not, have to go through the general immigration assessment of the local immigration office at their point of entry. For this reason, all relevant supporting documentation, including the original permit, should be ready for review by an Immigration Officer. Gaining entrance into Ireland is always left up to the judgement of the Immigration Officer.

      Refund of Application Fee

      If the application is denied, 90% of the fee will be reimbursed. While an agent or third party may pay the fee, current policy prohibits refunds to applicants (not to the agent or third party).

      Renewals for ICT Employment Permit

      An ICT Employment Permit is valid for the time period indicated on the transfer. In the first instance, applications may be accepted for a maximum term of up to 24 months and can be extended if necessary for a total stay of 5 years.

      How Can IAS Help?

      An Intra-company transfer permit is a great option for companies with a global workforce. If you are an employer or employee who would like to avail of this type of permit, get in touch with us today.

      The team at IAS is highly experienced in assisting with employment permit applications of all types, including Intra Company Transfer Employment Permits. We can help you determine if you are eligible for this type of permit and guide you through each step of the application process to ensure your application is successful. Contact us at (+353) 061 518 025 today to learn more.

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                Frequently Asked Questions

                The ICT employment permit is a type of work permit that allows certain employees of multinational companies to transfer to the company’s Irish branch for a specific period of time.

                In the first instance, applications may be accepted for a maximum term of up to 24 months and can be extended if necessary for a total stay of 5 years.

                The processing fee for a new ICT Employment Permit is €500 for an Employment Permit of 6 months or less duration or €1,000 for an Employment Permit from 6 months up to 24 months duration. The processing fee for a renewal is €500 for an Employment Permit of 6 months or less duration, €1,000 for an Employment Permit from 6 months up to 24 months duration, or €1,500 for an Employment Permit from 6 months up to 36 months duration.

                Yes, it is possible to change employer while on an ICT permit. If there is a change of name in the foreign employer or connected person following a transfer of undertaking, the foreign employer or connected person (i.e. those whose names are on the existing Employment Permit) must arrange for the completion and submission of a new form to DETE.

                If your work permit is cancelled, you or the connected person must return the permit and certified copy to the Department within four weeks. If you fail to do this, it is considered an offence.

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