Ireland Contract for Services Employment Permit Checklist
The Contract for Services (CFS) permit lets a foreign contractor that has won a one-to-one contract with an Irish entity transfer non-EEA employees to Ireland to deliver it. Subcontracting is not allowed. Based on the official guidance (enterprise.gov.ie), September 2026.
The contract
- A one-to-one contract between the foreign contractor and the Irish entity (the "relevant person"). Written evidence may be requested.
- Subcontracting to a third party is not accepted.
- The role is limited to the position the contract requires, and must not be on the Ineligible List of Occupations or contrary to the public interest.
The employee and the contractor
- The employee must have at least 6 months with the contractor before the transfer.
- The contractor must be registered with Revenue as an employer, and with the CRO where applicable.
- At least 50% of employees of the contractor or a relevant entity must be EEA nationals at the time of application (the 50:50 rule).
Remuneration
- Threshold: at least €49,523, paid in full by the contractor.
- Basic salary at least the National Minimum Wage, which can be topped up with accommodation and medical insurance (insurer registered with the HIA) to reach the threshold.
- Payslips are needed on renewal and must clearly show basic wage, top-ups, deductions and net pay.
Labour Market Needs Test
Most applications need an LMNT. Exemptions include Critical Skills list occupations, jobs paying €64,000 or more, and an Enterprise Ireland or IDA Ireland recommendation for their client companies.
Duration and after
- First permit up to 24 months, extendable to a maximum of 5 years.
- After 1 year the employee may apply for a Critical Skills or General Employment Permit.
- Temporary — it does not accumulate towards long-term residence.
- Dependants cannot get a Dependant Employment Permit and must apply separately.
- When the contract ends or the permit expires, the employee must leave. Carry the original permit on entry for the immigration officer.
Fees and application
New: €500 (up to 6 months) or €1,000 (6–24 months). Renewal: €750 (up to 6 months) or €1,500 (6–36 months). 90% is refunded if refused. The contractor applies through Employment Permits Online at least 12 weeks before the intended start date.
Related: the Ireland short-stay visa documents checklist and document translation and copies.
Frequently asked questions
Who is the Contract for Services permit for?
A foreign contractor that has won a contract to provide services to an Irish entity, and needs to transfer non-EEA employees to Ireland to deliver it.
Can the work be subcontracted?
No. The contract must be one-to-one, and subcontracting to a third party is not accepted.
What is the salary threshold?
At least €49,523, paid in full by the contractor. The basic salary must be at least the National Minimum Wage, and it can be topped up with accommodation and medical insurance.
How long must the employee have worked for the contractor?
At least 6 months' employment with the contractor before the transfer.
How long does the permit last?
A first permit can be granted for up to 24 months and extended up to a maximum of 5 years. After 1 year the employee may apply for a Critical Skills or General Employment Permit.
What is not published?
The page does not set out the itemised document list of the prescribed application form, so that list is not asserted here.
Source: Department of Enterprise, Trade and Employment (enterprise.gov.ie), "Contract for Services Employment Permit" — retrieved 2026-09-29. Fees and thresholds change, so confirm the current position on the official page before you apply.