Contract for Services Employment Permit
The Contract for Services Employment Permit is for situations where a foreign undertaking (Contractor) has won a contract to provide services to an Irish entity (Relevant Person) on a contract for services basis and to facilitate the transfer of non-EEA national employees to work in Ireland
Contract for Services Permits
The contract in question must be established as a one-to-one agreement with an Irish entity. Documentary proof of this contract may be required upon request. Employment permits will not be considered where work is being subcontracted out to a third party. Permits can only be considered for the term of the contract. Applications may be granted for a maximum period of up to 24 months in the first instance and may be extended up to 5 years.
The Department prefers for all employment permit holders to be employed, salaried and paid under an Irish contract of employment. Therefore in the case of Contract for Services Employment Permits it applies strict criteria as employees remain employed by a foreign based employer.
Eligibility Criteria
Contract for Services Employment Permits are limited to roles required for the service of the contract and cannot be considered for any roles listed in the Ineligible List of Occupations for Employment Permits or those contrary to the public interest.
The prospective employee must have been working for a minimum period of 6 months’ with the Contractor before transfer in order to support the claim that the Contractor was awarded the business contract on the basis of the skills and service they could provide.
At the end of the contract or when the permit expires the permit holder must leave the State. Prior to this, permit holders who have completed 12 months under this category may apply for an alternative employment permit, such as a General Employment Permit or a Critical Skills Employment Permit.
Eligibility Criteria
Criteria relating to the employer – ‘Contractor’:
- The Contractor must be registered with the Revenue Commissioners as an employer, and where applicable, also be registered with the Companies Registration Office (CRO).
- Employment permits will not issue unless the 50/50 rule is complied with
A Labour Market Needs Test is needed in most cases, other than:
- Applications listed on the Critical Skills Occupations List.
- Where the job offer reaches a salary of €68,911, or
- Applications are received with a recommendation from the Enterprise Development Agencies (this applies to client companies of Enterprise Ireland or IDA Ireland only).
Salary
Criteria relating to the employer – ‘Contractor’:
- Minimum annual remuneration threshold of €49,523 or components listed below which make up part of the €49,523
- A payment for board and accommodation, or either of them, or the value of board and accommodation provided by the contractor and;
- Health insurance payments made to a health insurer registered with the Health Insurance Authority
Deploy non-EEA employees to Ireland under a service contract
Best for:
Overseas companies delivering contracted services to Irish business
Key Benefits:
- Enables cross-border service delivery
- Maintain foreign employers relationship
- Fully compliant with DETE regulations
Important:
- Must meet strict contract and salary conditions
Understand contract eligibility rules
Return to legal employment status in Ireland after permit lapse
Best for:
Non-EEA workers who previously held a valid employment permit
Key Benefits:
- Regain lawful work status
- Avoid restarting the process from zero
- Preserve career continuity in Ireland
Check if you qualify for reactivation
Work in Ireland’s sports, arts, and cultural sectors
Best for:
Athletes, coaches, performers, and cultural professionals
Key Benefits:
- Supports Ireland’s cultural and sporting development
- Tailored for niche and specialist roles
- Enables participations in events and organisations