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IrelandWork permitsLast checked October 16, 2026

General Employment Permit

Ireland's General Employment Permit lets a non-EEA national work for an employer in Ireland in any occupation not on the Ineligible List of Occupations. The job must meet a minimum annual pay threshold, usually pass a Labour Market Needs Test, and the employer must meet the 50:50 rule. The permit is issued by the Department of Enterprise, Tourism and Employment; residence is then registered with immigration (Stamp 1).

See requirements ↓

Life in Ireland

Money

3

Currency

Euro

EUR

Euro

Cost of living

102

Price level · US = 100

World Bank price levels, 2025

Tax

20–40%

Income tax (national)

VAT 23% · social security 4.2%

40% above EUR 44,000 (single); plus USC of 0.5-8% and PRSI. Tax credits apply.

Official rates, 2026 · headline only

Living

1

Happiness

6.9

#13 of 145 countries

World Happiness Report 2025

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Who it’s for

Non-EEA workers with a job offer from an Irish-registered employer in an eligible occupation, including roles that do not qualify for a Critical Skills Employment Permit.

Eligibility

  • Job offer from a bona fide Irish employer

    The employer must be registered with Revenue (and the CRO or Registry of Friendly Societies if applicable) and trading in Ireland.

  • Direct employment

    You must be employed, salaried and paid directly by the employer that applies for the permit.

  • Eligible occupation

    Your job must not be on the Ineligible List of Occupations; Critical Skills Occupations List roles are all eligible.

    • Some roles are subject to quotas
    Official wording

    Any occupation not on the Ineligible List of Occupations for Employment Permits; all Critical Skills Occupations List roles are eligible. Some roles are subject to quotas.

A sneak peek at what's inside

  • Next requirementMinimum annual remuneration (general)
  • Document checklistEmployment permit application via Employment Permits Online (EPOS)
  • FeesNew permit, up to 6 months

The full requirements are for members

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  • 7 more requirements
  • 8 documents
  • 6 fees
  • 8 steps
  • Processing times and conditions

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