The Department of Enterprise, Tourism and Employment has announced revised salary increases in line with their existing Roadmap for Minimal Annual Remuneration (MAR) thresholds which will impact employment permit applications for many employers.
While the incremental increases are less than what was initially announced under the MAR Roadmap back in 2023, and will now be spread-out over a longer period of time up to 2030, the revised thresholds will still pose a challenge for many employers.
In a welcome move, lower starting MAR thresholds will be introduced for graduates of recognised Irish third-level institutions who have graduated within 12 months preceding the employment permit application.
With effect from 1 March 2026, the following increases to minimum salary thresholds will apply for certain categories of employment permits:
| Employment permit | Current threshold | March 2026 threshold |
| General Employment Permit | €34,000 | €36,605 |
| General Employment Permit (Graduate) | NA | €34,009 |
| Critical Skills Employment Permit (with relevant degree) | €38,000 | €40,904 |
| Critical Skills Employment Permit (without relevant degree) | €64,000 | €68,911 |
| Critical Skills Employment Permit (Graduate) | NA | €36,848 |
| Intra Company Transfer | €46,000 | €49,523 |
| Intra Company Transfer (Trainee) | €34,000 | €36,605 |
| Contract for Services Employment Permit | €46,000 | €49,523 |
| Meat and Horticultural Operatives | €30,000 | €32,691 |
| Healthcare Assistants, Home Carers and Care Workers | €30,000 | €32,691 |
While employers had some reprieve when the incremental salary increases originally planned for 2025 were deferred, and the proposed 2026 increases are less than expected, this will still pose challenges for many organisations. Employers will now need to focus on revising their current remuneration policies, mobility budgets and recruitment and retention strategies.
Employers will need to review and assess any upcoming cases to ensure that the revised salary thresholds are met in order to achieve the updated eligibility criteria. This may require a review of any employment contracts already issued to proposed employees as well as undertaking an audit of current roles and associated salary levels for the assessment of future applications.
The revised thresholds apply to both new and renewal applications meaning any existing permits due to expire after 1 March 2026 will need to meet the higher salary level prior to filing the application. With less than 3 months until the new salary levels come into effect this leaves minimal time for any proposed salary changes to be approved and implemented.
Employment permit salary thresholds are expected to further increase in 2027 and beyond and employers should start to implement reviews and audits of their current remuneration structures and budgets with a view to future proofing their immigration policies and talent strategies.
Vialto Partners appreciates that this is a significant announcement and one that may impact on your future employment permit processes within a very short timeframe and we are here to discuss your queries and assist you in navigating these changes.
For a deeper discussion on the above, please contact your regular Global Mobility Services engagement team or one of the following team members:
Aoife Kilmurray
Director
Lindsay Tester
Senior Manager
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