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Contract for Services Employment Permit

The permit that lets a foreign company bring its own staff to Ireland to deliver a contract it has won, without those workers changing employer.

At a glance2026

€49,523

Minimum salary for transferred staff

5 yrs

Maximum total stay in Ireland

€64k+

Labour market test waived at this pay

50:50

EEA workforce rule applies

Minimum remuneration

€49,523/yr

The transferred employee must be paid at least this much.

Who employs you

The foreign contractor

You stay on the overseas company's payroll, not the Irish client's.

Prior service

6 months

Minimum time you must already have with the contractor.

Initial duration

Up to 24 months

Issued for as long as needed, to a two-year maximum.

Maximum stay

5 years

Total time in Ireland on this permit, across renewals.

Labour market test

Usually required

Waived for listed roles, €64,000+ jobs, or an EDA recommendation.

The Contract for Services Employment Permit exists for one clear situation. A company based outside Ireland wins a contract to provide a service to an Irish business, and it needs to send its own employees over to do the work. Think of a specialist software vendor rolling out a system for an Irish bank, or an engineering firm commissioning equipment on an Irish site. The workers stay on the foreign contractor's payroll the whole time; they are only in Ireland to deliver the project.

That structure is what sets this permit apart. There is no Irish job offer and no Irish employer. Instead, there is a registered contract between the two companies, a minimum salary the transferred worker must already earn, and a hard ceiling of five years on how long any one person can stay. Get the relationship and the paperwork right and the route is straightforward. Get it wrong and it is easy to stray into territory that really needs a different permit.

Who this is for

Made for people like you

Foreign contractors delivering in Ireland

Your company, based outside Ireland, has won a contract to provide a service to an Irish entity and needs to send your own staff to carry it out.

Employees sent on the project

You have at least six months' service with the contractor and will be paid €49,523 or more while you deliver the work on Irish soil.

Irish businesses receiving the service

You have engaged an overseas supplier and there is a registered contract in place between your company and theirs.

IT, engineering and specialist teams

Implementation, commissioning and roll-out teams whose skills sit with the contractor, not with the Irish client.

Eligibility

Do you qualify?

This permit turns on the relationship between the two companies, not on an Irish job offer. The worker keeps their foreign employer and comes to Ireland only to deliver the contracted service.

You will need

  • A foreign undertaking that has won a genuine contract to provide services to an Irish entity
  • A registered contract or relationship in place between the foreign contractor and the Irish entity
  • A transferred employee paid at least €49,523 per year while working in Ireland
  • At least 6 months' prior service between the employee and the foreign contractor before the transfer
  • A contractor where at least half the EEA workforce are EEA nationals (the 50:50 rule)
  • A Labour Market Needs Test where the role is not otherwise exempt

This route is not for you if

  • You want the worker to be employed directly by the Irish company, use the General or Critical Skills permit instead
  • There is no contract between an overseas firm and an Irish entity, only a direct Irish hire
  • The employee has less than six months' service with the contractor
  • The salary for the assignment is below €49,523
  • You need the person in Ireland for longer than a total of five years
Step by step

How the journey works

  1. 01

    Confirm the contract and the structure

    Week 1

    We check that a real contract exists between the foreign contractor and the Irish entity, that the worker stays employed by the contractor, and that the assignment genuinely fits this permit rather than a direct-hire route.

  2. 02

    Check the salary and prior service

    Week 1

    We confirm the transferred employee will be paid at least €49,523 during the assignment and has the required six months of prior service with the contractor, evidenced by payslips and the contract of employment.

  3. 03

    Run the Labour Market Needs Test if needed

    4 weeks

    Unless the role is on the Critical Skills Occupations List, pays €64,000 or more, or carries an Enterprise Ireland or IDA Ireland recommendation, the vacancy is advertised through the required channels before the application is filed.

  4. 04

    Submit through Employment Permits Online

    Week 5

    The application is lodged on the EPOS portal with the correct fee for the assignment length. We make sure the contract, the salary and the company details all line up before it goes in.

  5. 05

    DETE processing and any follow-up

    The Department reviews the application against the current processing queue. If a query is raised on the contract or the figures, we help you respond fully and quickly.

  6. 06

    Visa, travel and registration

    Visa-required nationals apply for an entry visa once the permit issues. After arrival the employee registers with immigration and receives an IRP card with Stamp 1 for the duration of the assignment.

  7. 07

    Renew or wind down before five years

    Month 22

    If the project runs long, the permit can be renewed towards a total of 36 months and, across renewals, up to a maximum stay of five years. We plan the renewal or the exit well before either limit bites.

Required documents

What to gather

Start collecting these early. Weak or missing documents are the most common avoidable cause of delays and refusals.

Passport bio page

Valid for the full assignment period

Registered services contract

Between the foreign contractor and the Irish entity

Employee's contract of employment

With the foreign contractor, showing the salary

Evidence of six months' service

Payslips or an employer letter covering the period

Detailed job description

The duties to be carried out in Ireland

Foreign contractor's company details

Registration and standing in its home country

Irish entity's company details

CRO number and Revenue registration

Labour Market Needs Test evidence

Advertising records, unless the role is exempt

Salary and remuneration evidence

Showing at least €49,523 for the assignment

Passport-standard photo

Recent, plain background

Up-to-date CV

Consistent with the application details

EDA recommendation, if relied on

Enterprise Ireland or IDA Ireland support letter

Every case is different. We confirm your exact list at consultation.

Fees & costs

What it costs

ItemCostNotes
Application, up to 6 months€500For an assignment of six months or less.
Application, 6 to 24 months€1,000For an assignment longer than six months, up to two years.
Renewal, up to 6 months€750For a renewal covering six months or less.
Renewal, up to 36 months€1,500For a longer renewal, within the five-year overall limit.
Refund if refused or withdrawn90% backNinety per cent of the fee is refunded if the application is refused or withdrawn.
Our consultationFixed feeAgreed up front at booking, no surprises.

Government fees are set by DETE and can change. We confirm the current figures with you before anything is paid.

Processing times

How long it takes

Guide figures from current official processing information. Individual cases vary.

01

Labour Market Needs Test

About 4 weeks

The advertising period, where the test applies. Skipped for exempt roles.

02

DETE decision

Several weeks

Depends on the current processing queue published by DETE. File well ahead of the planned start date.

03

Entry visa, if required

Around 8 weeks

Applies to visa-required nationals after the permit issues; times vary by visa office.

04

IRP registration

A few weeks

Appointment after arrival, then the card follows for the length of the assignment.

Refusal-proofing

Why applications get refused

Most refusals are preventable. These are the patterns we see and design out of every application.

No genuine contract between the companies

This permit depends on a real, registered contract for services between the foreign contractor and the Irish entity. Without it, the arrangement looks like a direct hire in disguise.

Avoid it: Have the signed services contract ready and make sure the worker is clearly delivering that contract, not filling an Irish vacancy.

Salary below €49,523

The transferred employee must be paid at least €49,523 during the assignment. A lower figure fails the remuneration test outright.

Avoid it: Confirm the assignment salary clears €49,523 with a little room to spare before filing.

Less than six months' prior service

The employee must already have at least six months of service with the foreign contractor. A recent hire sent straight to Ireland will not qualify.

Avoid it: Send someone with an established record at the contractor, and evidence the six months with payslips or an employer letter.

Labour Market Needs Test skipped when required

The test is required in most cases. Assuming an exemption that does not apply, then filing without advertising, leads to refusal.

Avoid it: Confirm the role is genuinely exempt through the list, the €64,000 threshold or an EDA recommendation before skipping the advertising step.

Contractor fails the 50:50 rule

Permits are refused where fewer than half of the contractor's EEA workforce are EEA nationals, unless a recognised exemption applies.

Avoid it: Check the workforce mix early and gather the figures the Department will ask for.

Stay would exceed five years

No one can be in Ireland on this permit for more than a total of five years. An application that would push past that ceiling cannot be granted.

Avoid it: Plan the project timeline around the five-year limit, and speak to us early if the work is likely to run longer.

FAQs

Common questions

Who is my employer while I am in Ireland?+

The foreign contractor. You stay on the overseas company's payroll and remain its employee throughout the assignment. The Irish entity is the client receiving the service, not your employer.

How is this different from an Intra-Company Transfer?+

An Intra-Company Transfer moves a senior or key employee between branches of the same corporate group. The Contract for Services permit moves staff between two separate companies to deliver a contract one has won from the other. If there is no group relationship, this is usually the right route.

How long can I stay?+

The permit is issued for up to 24 months at first and can be renewed, but the total time any one person may spend in Ireland on this permit is capped at five years. After that, the person must leave.

Do we always have to run the Labour Market Needs Test?+

In most cases yes. It is waived if the role is on the Critical Skills Occupations List, if the job pays €64,000 or more, or where there is a recommendation from Enterprise Ireland or IDA Ireland.

What salary does the transferred worker need?+

At least €49,523 per year for the assignment. That is the minimum remuneration for this permit, and it should be evidenced clearly in the contract and application.

How much service does the employee need with the contractor?+

A minimum of six months with the foreign contractor before the transfer. You evidence this with payslips or an employer letter covering the period.

What are the fees and are they refundable?+

€500 for an assignment up to six months and €1,000 for six to 24 months, with renewals at €750 and €1,500. If an application is refused or withdrawn, 90 per cent of the fee is refunded.

Can the worker switch to being employed by the Irish company?+

Not on this permit. If the plan is for the person to be hired directly by the Irish business, that is a different application, usually a General or Critical Skills Employment Permit, and we can advise on the switch.