Ireland - Intra-corporate transferee (ICT) - European Commission

Intra-Company Transfer Employment Permit
Method of filing an application and options on where to file:	Applications can be submitted via the Employment Permits Online System of the Department of Enterprise, Trade and Employment at least 12 weeks before the proposed job commences.
Documentation required and conditions to be met	Intra Company Transfer Employment Permits are strictly limited to the following eligible positions: senior management earning a minimum annual remuneration of €40,000; key personnel earning a minimum annual remuneration of €40,000; or personnel undergoing a training programme earning a minimum annual remuneration of €30,000. You must have been working for a minimum of six months with the overseas company prior to the transfer, or, in the case of personnel undertaking training, for one month or more. Current holders of an Intra-Company Transfer (ICT) Employment Permit can apply for a Critical Skills Employment Permit or General Employment Permit from within the State subject to normal criteria.
Remuneration	In order to achieve the minimum annual remuneration threshold of €40k (or €30k in the case of an Intra-Company Transfer trainee) for an Intra-Company Transfer Employment Permit, the following components are deemed to be remuneration: Basic salary to achieve at least National Minimum Wage or a rate of pay fixed under or pursuant to any enactment, as the first component of the remuneration package. In addition, the following components may be added to bring the proposed remuneration to the appropriate Employment Permits threshold of either €40k or €30k: A payment for board and accommodation, or either of them, or the monetary value of board and accommodation directly provided by the connected person or third-country employer. Health insurance payments made to a health insurer registered with the Health Insurance Authority on its Register of Health Benefits Undertakings under Section 14 Health Insurance Act, 1994 or what the Minister is satisfied is the equivalent. Applications for Intra-Company Transfer Employment Permits must be made by the Irish company involved in the intra-company transfer (referred to as the ‘connected person’). The connected person must be registered with the Company Registration Office as a company and with the Revenue Commissioner as an employer, and, other than start-ups, must be trading and engaged in substantive business operations in Ireland. Documentary evidence will be required to show that it is trading and that the connected person has links with the foreign employer. Supporting documentation regarding the remuneration criteria are also required when submitting the application, including: payslips which clearly lay out the basic salary, documents demonstrating that payment or monetary value of any board and/or accommodation component of the remuneration package and/or payment of health insurance. It is a condition of the grant of the Employment Permit that the following amounts are included in the non-EEA national’s payslips: The amount of the basic salary that is paid at the time of the making of the application by the third-country employer to the third-country national, where the amount of basic salary is less than National Minimum Wage or a rate of pay fixed under or pursuant to any enactment, the additional payment to be made by the third-country employer to the third-country national, The total amount of the amounts referred to in paragraphs (a) and (b), All deductions to be made by the third-country employer on the amounts referred to in (a) and (b) above, (if any), in respect of the total amount referred to in (c) above, the amount to be paid to the third-country national during the period for which the employment permit is to be granted net of the deductions referred to in (d) above.
Application fees	The processing fee for a new Intra-Company Transfer Employment Permit, which must be paid by the connected person, is: €500 for an Employment Permit of 6 months or less duration or €1,000 for an Employment Permit from 6 months up to 24 months duration. The processing fee for renewal of an Intra Company Transfer employment permit is: €500 - for 6 months or less duration or €1000 - more than 6 months up to 24 months €1,500 - for more than 24 months, up to 36 months duration. If an application is unsuccessful then 90% of the fee will be refunded.
Visas	Following a successful application for an Employment Permit, and if visa required, an applicant should apply to his/her local Irish Embassy/Consulate for an entry visa. An online visa application form may be found at www.irishimmigration.ie.
Further requirements	Following admission to Ireland, you must register with your local immigration officer and obtain a certificate of registration. If you live in Dublin City or county, you must register at Burgh Quay Immigration Registration Office. This office is managed by the Irish Immigration Service. If you live outside Dublin City or county, you must register at your local immigration registration office. These offices are managed by the Garda National Immigration Bureau (police) and located at Garda stations nationwide.
Duration of validity of permits and renewal	The duration of your intra company transfer permit is for a defined period depending on the reason for transfer. It can be initially granted for a maximum period of 24 months and may be extended upon application to a maximum stay of five years.
Available review and/or appeal procedures	Where an applicant wishes a refusal decision to be reviewed then he/she may do so within 28 days of the date of the decision on the prescribed Submission of a Decision for Review Form. The review will be considered by a separate and more senior official. The confirmation of a refusal decision on review does not preclude the applicant from submitting a new application following all the relevant procedures for the specific employment permit type.
Further information	More on intra-corporate transfers More on visas More on registration