
Intra-Company Transfer Permit
The Intra-Company Transfer (ICT) Employment Permit allows multinational companies to transfer senior management, key employees, and trainees from overseas offices to their Irish branch. This permit enables employees to work in Ireland while remaining on foreign payroll and under a foreign contract of employment.
Key Benefits of the Intra-Company Transfer (ICT) Permit
✔️ Allows senior staff, key personnel, and trainees to work in Ireland for up to 5 years.
✔️ No restrictions on eligible occupations – even roles on the Ineligible Occupations List may qualify.
✔️ Fast-tracked processing for multinational companies.
✔️ Families can join immediately (though dependents are not granted work rights).
Who Can Apply for an Intra-Company Transfer (ICT) Permit?
To qualify, the following conditions must be met:
1. Eligibility of the Irish Company
✔️ The Irish branch must have a physical presence in Ireland.
✔️ The company must be registered with:
- The Office of the Revenue Commissioners.
- The Companies Registration Office (CRO).
✔️ More than 50% of the workforce must be Irish/EU nationals, unless: - The Irish company is a start-up (less than two years old), and
- It is supported by IDA Ireland or Enterprise Ireland.
✔️ The foreign company must be engaged in substantive business operations in its home country.
✔️ There must be a clear corporate connection between the Irish and foreign entities (e.g., parent-subsidiary relationship).
2. Employee Eligibility Criteria
✔️ Senior Management & Key Personnel: Must have worked for the foreign employer for at least 6 months before the transfer.
✔️ Trainees: Must have worked for the foreign employer for at least 1 month before the transfer.
Important: Employees remain on their foreign contract and payroll during their stay in Ireland.
Salary Requirements for an ICT Permit
The minimum salary requirements for an ICT permit are:
€40,000 per year for senior management and key personnel.
€30,000 per year for trainees.
Salary calculations can include:
✔️ Base salary
✔️ Top-up to base salary
✔️ Health insurance
✔️ Board and accommodation (if provided by the employer)
Bonuses, relocation expenses, and end-of-year payments are NOT included in salary calculations.
Salaries are based on a 39-hour workweek. If the employee works 40 hours per week, slightly higher salary figures may apply to meet the minimum requirements.
Duration & Renewal of the ICT Permit
Initial Permit Duration: 91 days to 2 years.
Renewals: Can be extended for up to 3 additional years.
Maximum Stay: 5 years total for senior management/key personnel.
Trainees can stay for a maximum of 12 months.
Family Reunification & Work Rights for Dependents
✔️ ICT permit holders can bring family members to Ireland immediately.
✔️ Spouses and dependents receive Stamp 3 (which does not grant work rights).
✔️ If dependents wish to work in Ireland, they must apply for their own employment permit separately.
Health Insurance Requirement
✔️ The Irish entity or the foreign employer must provide health insurance.
✔️ Health insurance can be included as part of the employee’s minimum remuneration package.
- Employment Permit Types & Overview
- Highly Skilled Worker Permit
- Standard Employment Work Permit
- Work Transfer Permit for Company Employees
- Alternative Employment Permit Options
- Work Permit Schemes for Skilled Labour
- Short-Term Work Permission for EU Employees
- Employer-Supported Residency Applications
- Employment Rules for Posted Workers in Ireland