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January 9, 2024

Ireland's new salary thresholds, work permit categories effective January 2024

Significant amendments to Ireland's employment permits system came into effect in January 2024, including increased salary requirements and updated lists of occupations that enable employees to apply for employment permits. The Irish authorities periodically review requirements for Employment Permits, such as salary thresholds and occupations included in the Critical Skills Occupations List and the Ineligible List of Occupations for Employment Permits. These reviews are based on evolving economic circumstances and labor market conditions and are aimed at ensuring that Irish economic requirements are met. The latest review started in June 2023, and changes were announced by the Minister of State for Business, Employment and Retail, Neale Richmond TD, on 20 December 2023.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.


Full text of Tax Alert