Intra-Company Transfer Employment Permit — senior management or key personnel

The Intra-Company Transfer Employment Permit is designed to facilitate the transfer of senior management, key personnel or trainees who are non-EEA nationals from an overseas branch of a multinational corporation (Foreign Employer) to its Irish branch (Connected Person).

The connected person must be linked with the foreign employer, that is, Either one is a subsidiary of the other; Both are subsidiaries of a holding company; or Have entered into an agreement with another person whereby each of them agree to carry on business or provide services with each other in more than one state and to carry on business or provide services in the manner provided for in the agreement.

In relation to Senior Management or Key Personnel the foreign national in question must have been working for a minimum period of 6 months with the overseas company prior to transfer in order to support the contention that the person is integral to the organization.

Senior management earning a minimum annual remuneration of €49,523. Key personnel earning a minimum annual remuneration of €49,523;

The main attraction of this permit is that it facilitates the temporary injection of corporate or HQ personnel and also provides for such employees to stay on the foreign payroll.

Where the foreign national ceases to be employed by the foreign employer or ceases to carry out duties for, or participate in the training programme, or when the permit expires the foreign national in question must return to their country of origin.

In accordance with the Employment Permits Act 2024 as amended, a new Employment Permit (for a different employer) cannot be considered if less than 9 months has elapsed since the permit holder first commenced employment in the State pursuant to an Employment Permit. However, the Department will permit a Trainee on an Intra-Company Transfer Employment Permit to apply for a Critical Skills Employment Permit or a General Employment Permit during the 9-month period

The holders of Intra-Company Transfer Employment Permits may change employers where a transfer of employment has taken place under the European Communities (Protection of Employees on Transfer of Undertakings) Regulations 2003 (SI No 131 of 2003).

Spouses/partners/dependants of Intra-Company Transfer Employment Permit holders are not eligible for a Dependant/Partner/Spouse Employment Permit and must apply for a separate Employment Permit in their own right

Applications may be granted for a maximum period of up to 24 months in the first instance and may be extended upon application to a maximum stay of 5 years.

Holders of Intra-Company Transfer Employment Permits do not accrue rights for long term residency purposes as the Employment Permit is available on the basis that the employment is temporary.