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For many technology workers coming to Ireland, the immigration route is the Critical Skills Employment Permit (CSEP). It needs no labour market needs test and is issued for a job offer of at least 2 years; 21 months after starting work on it, the holder can apply for Stamp 4 permission to live and work in Ireland without a permit. The permit comes with duties for the employer that matter more as the salary thresholds rise each year. This guide covers the 2026 thresholds, the route to Stamp 4 and what HR should keep checking.
What Is the Critical Skills Employment Permit?
The Critical Skills Employment Permit is granted by DETE (the Department of Enterprise, Tourism and Employment) for roles on the Critical Skills Occupations List or for other eligible roles paying a higher salary. The key characteristics:
- Job offer: at least 2 years
- After the permit: 21 months after starting work, the holder can apply to ISD for Stamp 4 permission, which is issued for 2 years at a time and needs no employment permit
- Eligibility from 1 March 2026: at least €40,904 a year for occupations on the Critical Skills Occupations List (including many software engineering, data science and engineering roles; a relevant degree or higher is required), or more than €68,911 a year for other occupations that are not on the Ineligible Occupations List. Recent graduates with a relevant degree (level 8 or above, awarded in the previous 12 months) have a lower threshold of €36,848
- No labour market needs test: unlike the General Employment Permit, the role does not have to be advertised to EEA candidates first. The employer commits to the salary and terms in the permit
The March 2026 thresholds
On 1 March 2026 the CSEP thresholds rose from €38,000 to €40,904 (listed occupations) and from €64,000 to €68,911 (other eligible occupations). Under the Employment Permits Act 2024 the thresholds must rise each year at least in line with average weekly earnings. For employers, this means:
- Offers made on the old thresholds may no longer qualify for new applications
- Applications are assessed against the threshold in force when they are made, so keep an eye on each year's review
- The salary in the permit is a commitment: paying less than the permit says puts the employee's permission at risk
Promotions and remote work
Since the Employment Permits Act 2024, a promotion with the same employer no longer needs a new permit application. What still needs watching is everything around it: that the salary never drops below what the permit states, that the role stays with the same employer entity, and that the Stamp 4 application is made on time after 21 months.
Remote work needs care too. The permit is for employment in Ireland. Before agreeing to long periods of work from another country, check with DETE whether the employment still matches the permit, and check that country's own immigration and tax rules.
What can go wrong
- Permit revocation: the Minister can revoke an employment permit on the grounds in section 40 of the Act, for example where it was obtained by fraud or misrepresentation, information given was false or misleading, or the holder or the employer has been convicted of an offence under the Act.
- Problems at the next step: Gaps in pay or employment history can cause trouble when the employee applies for Stamp 4 or a new permit.
- Criminal penalties for the employer: Under the Employment Permits Act 2024, the most serious offences, such as employing a foreign national without an employment permit, carry fines of up to €250,000 and up to 10 years in prison on conviction on indictment.
What HR Teams Can Do
Audit now:
- Check every CSEP holder's current salary against the salary stated in their permit
- Check pending offers against the March 2026 thresholds
- Track when each holder reaches 21 months, for the Stamp 4 application
Build permit compliance into promotion and change workflows:
- Route every internal change for a CSEP holder through an immigration check before it takes effect
- A promotion with the same employer no longer needs a new permit; changes of occupation or employer entity should be checked against DETE's rules
Set up a remote work policy for permit holders:
- Ask CSEP holders to tell HR before they work from outside Ireland, and agree a limit in your policy
Maintain renewal readiness:
- Stamp 4 and other later applications rely on a clean employment record. Start gathering payslips and documents well before the 21-month mark.
Frequently Asked Questions
What is the salary threshold for the Critical Skills Employment Permit in Ireland in 2026?
From 1 March 2026: at least €40,904 a year for occupations on the Critical Skills Occupations List (with a relevant degree or higher), and more than €68,911 a year for other eligible occupations not on the Ineligible Occupations List. Recent graduates with a relevant degree (level 8 or above, awarded in the previous 12 months) have a lower threshold of €36,848. The thresholds are reviewed every year in line with average earnings, so check DETE's current figures before making an offer.
How long does the Critical Skills Employment Permit last?
The CSEP is issued for a job offer of at least 2 years. 21 months after starting work, the holder can apply to Immigration Service Delivery for Stamp 4 permission, which lets them live and work in Ireland without an employment permit. Stamp 4 is issued for 2 years and can be renewed.
Does a promotion require a new Critical Skills Employment Permit in Ireland?
No. Since the Employment Permits Act 2024 took effect on 2 September 2024, a promotion with the current employer no longer requires a new permit application. Changes of employer (possible after 9 months on the first permit) and moves to other occupations follow separate rules, so check those with DETE's guidance first.
Can a Critical Skills Employment Permit holder work remotely from outside Ireland?
The permit is for employment in Ireland. Short trips are common, but extended remote work abroad, particularly in the employee's home country, raises questions about immigration rules in that country, Irish tax residency, and whether the employment still matches the permit. Set a written policy and get advice for long stays.
How Settio helps employers and agencies
Settio helps employers and immigration agencies run every work permit and relocation case in one place, from the first step to the renewal:
- Before the move: a plan for every hire, with each step, owner and deadline counted back from the start date, and documents that check themselves as they come in.
- After arrival: the employee portal shows the new hire their next steps on their phone, in their language, with no account or password.
- For the renewal: permit and salary monitoring tracks every expiry date and flags the extension in good time.
Start with a 30-day free trial, no card needed. See how to start.
Sources
7 official sources
- DETE: Critical Skills Employment Permit
- DETE: Employment Permits Minimum Annual Remuneration, Outcome of the Roadmap Review 2025
- DETE: New salary thresholds from 1 March 2026
- DETE: Employment Permits Act 2024, information note on key changes
- Immigration Service Delivery: Update to eligibility requirements for Stamp 4 upgrades (21 months)
- Law Reform Commission: Employment Permits Act 2024 (revised)
- Irish Statute Book: Employment Permits Act 2024, section 57 (penalties)
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