Q&A: What are the new minimum remuneration requirements for employment permits?
Published on: 13/05/2026
Article Authors The main content of this article was provided by the following authors.
Marie O'Reilly Solicitor, A&L Goodbody LLP
Marie O'Reilly Solicitor, A&L Goodbody LLP
Marie O Reilly Aand L Goodbody

Marie O’Reilly is a solicitor in the Employment Practice Group at A&L Goodbody LLP. Marie regularly advises domestic and international employers across a wide range of sectors on all aspects of Irish employment law and corporate immigration, encompassing both contentious and non-contentious matters.

Stay ahead of the curve with our exclusive Q&A series, brought to you by leading law firm, A&L Goodbody LLP, designed to answer your most pressing legal questions. These expert insights provide clear guidance to ensure your HR practices remain compliant and protect your organisation.  

A new Roadmap for Minimum Annual Remuneration Salary Thresholds (the Roadmap) was published by the government in December 2025. The roadmap sets out a gradual approach to increasing minimum salary thresholds extending through to 2030.

What are the latest changes to the employment permits system?
The minimum annual salary remuneration thresholds have increased for all employment permits from 1 March 2026. These include:
•    The majority of General Employment Permits: from €34,000 to €36,605

•    Critical Skills Employment Permits (with a relevant degree): from €38,000 to €40,904

•    Critical Skills Employment Permits (without a relevant degree): from €64,000 to €68,911

•    Intra Company Transfer and Contract for Services Permits: from €46,000 to €49,523

•    Meat processing operatives, horticultural workers, healthcare assistants, home carers and care workers: from €30,000 to €32,691

Lower salary thresholds have also been introduced for recent graduates, recognising that they are at an early stage in their careers. 

•    For General Employment Permit applicants who have graduated from Irish third-level institutions (Level 8 or above) within the 12 months preceding their application, the minimum annual salary from 1 March 2026 is €34,009.

•    For Critical Skills Employment Permit applicants who have graduated from any recognised third-level institution (Level 8 or above) within the 12 months preceding their application and whose qualification is relevant to the occupation applied for, the minimum annual salary from 1 March 2026 is €36,848.

Are new applications and renewals impacted?

Yes, new applications and renewals submitted on or after 1 March 2026 are subject to the new salary thresholds.
Where a General Employment Permit application requires a Labour Market Needs Test, advertisements published from 1 March 2026 onwards must be in line with the revised salary thresholds.

Will salary thresholds change again in the future?

Yes. In line with the Roadmap, further increases to minimum salary thresholds for employment permits will take effect gradually between now and 2030. The Roadmap indicates that the next increase is expected to take place in January 2027.

Is there anything else employers should be aware of?

Yes, employers should be aware that the minimum annual remuneration thresholds are based on a standard full-time working week of 39 hours. 

If the working hours for a job are less than 39 hours per week, the minimum salary required for the employment permit remains the same. Employers should therefore note that a higher hourly equivalent rate of pay is needed to ensure the minimum annual remuneration is satisfied. 

Where the working hours for a role exceed 39 hours per week, every additional hour (or part thereof) must be paid at least the minimum hourly rate.

For further information in relation to this topic, please contact any member of the ALG Employment team.

A&L Goodbody LLP
Telephone: +35316492000 
Website: www.algoodbody.com

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Disclaimer The information in this article is provided as part of Legal Island's Employment Law Hub. We regret we are not able to respond to requests for specific legal or HR queries and recommend that professional advice is obtained before relying on information supplied anywhere within this article. This article is correct at 13/05/2026