Ireland’s Department of Enterprise, Tourism and Employment (DETE) has published its roadmap for gradual increases to employment permit salary thresholds.1


      WHY THIS MATTERS

      On 2 December 2025, DETE announced the publication of a new roadmap for Minimum Annual Remuneration salary thresholds, with the first increase to be effective from 1 March 2026.

      The roadmap details the gradual approach to increasing salary thresholds for all employment permit types.

      The key changes from 1 March 2026 will be to the General Employment Permit and Critical Skills Employment Permit, both long term local employment permits in Ireland.

      The increases to salary thresholds will take place on a phased basis starting on 1 March 2026 with further salary increases planned through 2030.


      Key Highlights

      • The base salary threshold for the General Employment Permit will increase from €34,000 gross per annum to €36,605.
      • The lower base salary threshold for the Critical Skills Employment Permit will increase from €38,000 gross per annum to €40,904.
      • With regard to meat processors, horticultural workers, healthcare assistants, and home carers, the minimum salary will increase from €30,000 gross base per annum to €32,691.
      • Lower starting thresholds will apply for recent graduates, which reflects their early career stage.
      • Full details of the roadmap are available on DETE’s website.1

      KPMG INSIGHTS

      In the light of the upcoming salary threshold increases, employers and employees should be aware of these developments because they affect both new and renewal applications.

      If employers have any questions or concerns about this update and appropriate next steps, they should consult with their qualified immigration adviser or a member of the immigration team with KPMG Law in Ireland (see the Contacts section).


      FOOTNOTE:

      1  Department of Enterprise, Tourism and Employment, “Government Unveils Roadmap for Gradual Increase in Employment Permit Salary Thresholds,” (2 December 2025).

      Contacts

      Aoife Newton

      Director

      KPMG in Ireland

      Elaine Norton

      Associate Director, KPMG Law & Corporate Immigration and Employment Law

      KPMG in Ireland

      Alisha Dhiman

      Manager

      KPMG in Ireland

      More Information

      pdf

      Download PDF

      Download and save the PDF version of this GMS Flash Alert.

      GMS Flash Alert reports on recent global mobility-themed developments from around the world to help you better understand what has changed and what that means for you.


      GMS Flash Alert

      Shedding light on evolving policies affecting international assignees and employers, helping make sense of it all.

      alt
      Disclaimer

      * Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.

      The information contained in this newsletter was submitted by the KPMG International member firm in Ireland.

      GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

      © 2025 KPMG, an Irish partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.