Ireland Intra-Company Transfer Employment Permit Checklist
The Intra-Company Transfer (ICT) permit moves senior managers, key personnel and trainees from a multinational's overseas branch to an Irish linked entity on a temporary assignment, while they stay on the overseas payroll. Based on the official guidance (enterprise.gov.ie), September 2026.
Who qualifies
- Senior management — paid at least €49,523.
- Key personnel — paid at least €49,523.
- Trainees — paid at least €36,605, for a maximum of 12 months.
Overseas employment and the link
- Senior management / key personnel: at least 6 months with the overseas company before transfer.
- Trainees: at least 1 month before transfer.
- Documentary evidence of the link: parent/subsidiary, subsidiaries of the same holding company, or a multinational trading agreement.
- The Irish entity must be registered with the CRO as a company and registered with Revenue as an employer, and (if not a start-up) actually trading — a "representative presence" is not enough.
- The overseas employer must be substantially trading in its own country.
Remuneration
- Basic salary at least the National Minimum Wage, which can be topped up with accommodation (cash or in-kind) and medical insurance to reach the threshold.
- Medical insurance must be with an insurer registered with the Health Insurance Authority (HIA).
- Payslips are needed on renewal and must clearly show basic wage, any top-ups, deductions and net pay.
- A linked entity or overseas employer must not deduct any application cost from the salary.
50:50 rule and LMNT
- At least 50% of employees of the Irish entity or a relevant entity must be EEA nationals at the time of application.
- Most applications need a Labour Market Needs Test (DSP/EURES and another online platform). 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 status
- First permit up to 24 months, extendable to a maximum of 5 years.
- Temporary — it does not accumulate towards long-term residence.
- Dependants cannot get a Dependant Employment Permit and must apply for a separate Critical Skills or General Employment Permit.
- After termination, the permit must be returned within 4 weeks. Under the 9-month rule, trainees may move to a Critical Skills or General Employment Permit within 9 months.
Fees
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. Apply 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 Intra-Company Transfer permit for?
Non-EEA senior managers, key personnel or trainees transferred from an overseas branch of a multinational company to an Irish linked entity on a temporary assignment, while remaining on the overseas payroll.
What are the salary thresholds?
Senior management and key personnel must be paid at least €49,523. Trainees must be paid at least €36,605 and can stay for a maximum of 12 months.
How long must the employee have worked for the overseas company?
At least 6 months' employment before the transfer for senior managers and key personnel, and at least 1 month for trainees.
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. It does not accumulate towards long-term residence.
Can the dependants take up work?
No. Dependants of an Intra-Company Transfer permit holder are not eligible for a Dependant Employment Permit and must apply for a separate Critical Skills or General Employment Permit in their own right.
What is the Labour Market Needs Test position?
Most applications need an LMNT, with exemptions including Critical Skills list occupations, jobs paying €64,000 or more, and an Enterprise Ireland or IDA Ireland recommendation for their client companies.
Source: Department of Enterprise, Trade and Employment (enterprise.gov.ie), "Intra-Company Transfer Employment Permit" — retrieved 2026-09-29. Fees and thresholds change, so confirm the current position on the official page before you apply.