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Irish Business - If you are Irish and have a business anywhere in the world, this directory is a place for you to add a business, search for other businesses and network with Irish business people worldwide.
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Working in Ireland
WORKING IN IRELAND
Information Note: the European Economic Area (EEA) comprises the European Union member states, Iceland, Liechtenstein and Norway. People coming from Switzerland to work in Ireland do not need an employment permit. From 1 January 2007 nationals of Romania and Bulgaria may still need employment permits. Rules Non-EEA nationals who do not require employment permits to work in Ireland are married to an Irish citizen, or are a parent of an Irish citizen and have
been granted permission to reside in the state
From 1 February 2007 there are four new types of employment permit as follows: Green Card permits are available for all occupations with an annual salary above 60,000 euro and for a restricted range of occupations with an annual salary above 30,000 euro and below 60,000 euro. The Green Card permit is for two years initially and then may be renewed indefinitely. There is no requirement for the employer to show that an EEA or Swiss national could be not be found to do the job. The Green Card permit scheme replaces the working visa and work authorisation scheme which has been discontinued
Either the employer or the employee may apply for the employment permit and it takes approximately two to three months to process the application. The cost of the employment permit will depend on its duration. You or your employer can apply to renew it once it expires. Employment permit holders have all the employment rights of Irish or EU citizens for the duration of the employment permit. Your Irish embassy or consulate will be able to advise you on whether you require an entry visa for Ireland. Rates
There will be no charge if the application is refused or withdrawn before the permit is issued. Fees may be waived in certain circumstances. How to apply You should allow two to three months for the application to be processed. Where to apply The above information has been kindly provided by http://www.citizensinformation.ie TAXATION & SOCIAL INSURANCE
Information For any tax year during which you are non-resident and not ordinarily resident in Ireland you will be charged tax on your income from Irish sources only. The extent of your liability to Irish tax may also be influenced by your domicile status and possibly by a double taxation agreement. In addition to income tax, social insurance (known in Ireland as 'Pay-Related Social Insurance' or PRSI) and, where applicable, a 2% health contribution are also deducted through the tax system by employers or paid to the Revenue Commissioners directly by the self-employed. Residence status
A "day" for residence purposes is one on which you are present in Ireland at midnight It does not matter if you come and go several times during that tax year or if you are here continuously. A count is made of the total number of days you spend in Ireland for any purpose in each tax year. Effect of ownership of propertyThe ownership of property in Ireland will not make you resident for Irish tax purposes. However, this factor could be relevant in determining a single country of residence under a double taxation agreement where the other treaty country is also claiming that you are resident there. Electing to be resident Even if you have not spent the required total number of days in Ireland, you can, if you wish, elect to be resident for that tax year. A condition of making an election is that you must establish to the satisfaction of your local tax office that you will be resident here in the following tax year for the required number of days, under either of the tests. Once you have made such an election you cannot cancel it subsequently. As a resident you will be liable to tax on your world-wide income earned or arising during the entire tax year of your arrival in Ireland. Employment income however will be taxable only from the date of your arrival. An election may be made in writing to your local tax office. Ordinarily resident The term "ordinarily resident" as distinct from "resident" refers to your pattern of residence over a number of years. If you come to Ireland for the first time and remain resident for three consecutive years, you will become ordinarily resident from the beginning of the fourth year. Conversely you will cease to be ordinarily resident in Ireland having been non-resident for three consecutive years. If you are ordinarily resident and with an Irish domicile all your Irish /foreign sourced income will be taxable in full. Exceptions are made for income from trade, profession,, office and employment, all the duties for which are exercised outside Ireland. In addition other foreign income, for example, invested income, is also exempt, provided it does not exceed a set amount in the tax year in which it is earned. DomicileDomicile is a concept of general law. Broadly it means residence in a particular country with the intention of residing permanently in that country. Every individual acquires a domicile of origin at birth. A domicile of origin will remain with you until such time as you acquire a domicile of choice. However before a domicile of origin can be shed there has to be clear evidence that you have a positive intention of permanent residence in another country and have abandoned the idea of ever returning to live on your country of birth. Double taxation agreementAs a particular item of income can be taxable in both the country where it is sourced and also in the country in which you, as the recipient, are resident, Ireland has concluded a number of double taxation agreements with other countries in order to avoid double taxation. Double taxation agreements have been concluded with: Australia, Austria, Belgium, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, India, Italy, Israel, Japan, Korea, Latvia, Lithuania, Luxembourg, Malaysia, Mexico, Netherlands, New Zealand, Norway, Pakistan, Poland, Portugal, Romania, Russia, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, UK, USA, and Zambia. If your income is taxable in Ireland and in a country with which Ireland has a double taxation agreement, a double charge of tax is prevented under the agreement by either:
The precise treatment of your income will depend on the details of the particular agreement, the nature and source of your income and, in some cases, on your nationality /citizenship. If the income arises in a country with which Ireland does not have an agreement, the amount of tax in Ireland will be the net amount received by you after the deduction of the foreign tax paid. There is no credit available for foreign tax paid against your Irish tax liability on the same income. Income earned prior to moving to IrelandIf you are moving to Ireland for the first time or you are an Irish citizen returning to live in Ireland having been non resident and non ordinarily resident when the income was earned, the position will be as follows:
Unless your income is relieved from Irish tax under the provisions of a double taxation agreement, it will be taxable here from the date of your arrival regardless of your Irish residence status for tax purposes. However, if you are an Irish citizen who is non-ordinarily resident or you are non-Irish domicile, your foreign employment income (excluding UK sourced income) will only be taxable to the extent that it is remitted into Ireland. If you are resident for Irish tax purposes in the year that the income is earned, you will be entitled to full personal tax credits and reliefs. Temporary employment in Ireland If you are coming to Ireland to take up temporary employment and will not become resident for Irish tax purposes, proportionate credits and reliefs are available to non resident Irish citizens and to citizens, subjects or nationals of another European Union Member State. This also applies to residents or nationals of a country with which Ireland has a double taxation agreement which provides for such allowances. The proportion of allowances is determined by reference to your income for the tax year which is subject to Irish tax over your income from all sources. However, residents of another Member State of the European Union are entitled to full personal tax credits and reliefs in respect of any tax year that 75% or more of their world-wide income is taxable in Ireland. Social insurance (PRSI) Your employer will also deduct social insurance contributions (known in Ireland as "Pay-related social insurance" or PRSI) from your pay which will help you to qualify for contributory social welfare payments such as Jobseeker's Benefit, Illness Benefit and State Pension (Contributory). The amount of your contribution will depend on your category as an employee. For example, most non-public sector employees pay "Class A" contributions, the precise rate depending on your earnings. It is important to find out more about moving to Ireland and your social security entitlements and get a general overview of the social security system in Ireland. PPS (Personal Public Service) Number In order to work, you require a Personal Public Service Number (PPS No.). You can obtain a PPS No. (or ask for your old number, if any, to be traced) at your local social welfare office. If you are a foreign national, you will need your passport or your certificate of registration and supporting documentation such as household bills. (Formerly, the PPS No. was known as your RSI No.). Further information on how to obtain a PPS number is available from the Department of Social and Family Affairs. This information is also available in Personal Public Service Number - Code of Practice issued by the Department of Social and Family Affairs. Where to apply The above information has been kindly provided by http://www.citizensinformation.ie COMING FROM THE EU/EEA TO WORK
Information Nationals from the other countries of the European Economic Area (Norway, Iceland and Liechtenstein) and Switzerland do not need employment permits to work in Ireland. Rules However, nationals of the other EEA countries and Switzerland still need residence permits to stay here. When you come to Ireland you do not have to report your presence in the country immediately. You must register within three months of your arrival and apply for a residence permit. If you live in Dublin, you should register with the Garda National Immigration Bureau. In other areas, you should register at the local Garda District Headquarters. You will need to show that you are in employment or self-employed. If you are employed, your employer must complete part of the form. If you are self-employed, you must show some evidence of this, for example, VAT registration or documents showing evidence of activity. Your dependants will have to show that they are dependants; marriage and birth certificates are usually required. A residence permit is granted for five years and is renewable. If you are refused a permit or if it is withdrawn, there are special procedures for appealing. Read more about residence rights of EU and EEA nationals here. Returning to IrelandIf you are an Irish citizen who has worked in another EU/EEA country and are returning to Ireland, you are officially a migrant worker under EU legislation. This means that, among other things, your social security rights are extensively affected by EU Regulations. If you are unemployed, you should claim unemployment benefit in the country you are leaving and then asked for it to be transferred to Ireland. You must, of course, comply with the rules for getting benefit in the country that you are leaving. Your benefit may be transferred after you have been receiving it for four weeks. When you arrive in Ireland, you should sign on at your local social welfare office. You will then receive your benefit for 13 weeks; you get the same benefit as you would get if you stayed in the country you have left. After 13 weeks have expired, you return to the normal Irish social welfare system. In order to qualify for benefits in Ireland, you need to get a job and pay at least one Class A PRSI contribution. At this point, your contributions from the other country you worked in may be added to your Irish contribution(s) to help you qualify for benefits. When you are coming back, you should bring back a record of your contributions on Forms E301 and E104 from the social security institution in the country you are leaving. These forms will help speed up the payment of benefits under EU Regulations. You are entitled to medical card services in Ireland while you are receiving unemployment benefit from the other country. If you are employed when you come back then you are covered by the normal Irish rules relating to social welfare. Rights while working in IrelandAs an EU/EEA national working in Ireland, you are entitled to exactly the same rights as Irish citizens with regard to social welfare, employment and social rights in general. You can read more here about tax and social insurance for people coming to Ireland. If you are posted here by your employer on a temporary basis, you are entitled to the equivalent of medical card services. If you are employed or self-employed and staying on a permanent basis, you come under the same rules for entitlement to health services as Irish nationals generally. Therefore, you must pass a means test to get a medical card. Where to apply The above information has been kindly provided by http://www.citizensinformation.ie Spousal Work permits
Information New employment permit arrangements under the Employment Permits Act 2003 and the Employment Permits Act 2006 came into effect on 1 February 2007. These allow spouses and dependants of employment permit holders to apply for work permits for any occupation without the requirement of a labour market needs test – see below. The following new employment permit arrangements apply to the spousal/dependant work permit:
The new arrangements do not remove the need for a work permit. An eligible spouse or dependant must have a work permit in order to work. They or their employer must apply for the permit in the usual way. However it is easier for an eligible spouse or dependant to access employment because:
Rules (a) The spouse and the employment permit holder must be married and have a legally recognised marriage certificate - see "Spouses" below (b) The employment permit holder must have a valid employment permit which is one of the following:
(c) The employment permit holder must still be working within the terms of his or her permit Applications for spouses or dependants living outside Ireland must go through the normal work permit procedures. Job offerThe spouse or dependant must have a job offer and must have the qualifications, skills and experience required for the job. They must be directly employed and paid by their employer in Ireland. Job offers from recruitment agencies and other intermediaries are not acceptable under the scheme. Spouses Spousal work permit arrangements apply only to spouses legally resident in Ireland who are married to each other. That is, you cannot apply for a spousal work permit if you and your non-EEA partner are unmarried. Dependants Dependant work permits are available only to dependent unmarried children aged under 18, who are resident in Ireland as family members of the employment permit holder. In exceptional cases work permits may be available to dependants aged over 18, who became legally resident in Ireland before the age of 18. Duration and renewal of work permit It is normally issued for the period up to the expiry date of the permit of the employment permit holder. It can then be renewed - see "How to apply" below. As with a new application there is no fee for renewing a spousal/work permit. Changing job Someone working on a spousal or dependant work permit is expected to stay with the new employer for 12 months (unless there are exceptional circumstances). After that it is possible to change job provided a new application for a spousal/dependant work permit is made. Rates How to apply
Renewal: either an employer or an employee can apply using the renewal form for a spousal/dependant work permit. When a work permit is issued to an eligible spouse or dependant he or she needs to re-register with the Garda National Immigration Bureau (if living in Dublin) or the local Garda District Headquarters (if living outside Dublin). This is in order to obtain permission to remain in the State as an employee. It is important to do this as otherwise the spouse or dependant will not have the correct immigration status. Read further information in the Department of Enterprise, Trade and Employment’s Guide to Work Permits for Spouses and Dependants of Employment Permit Holders Where to apply Opening Hours: 9:30-13:00 & 14:00-17:00 The above information has been kindly provided by http://www.citizensinformation.ie GREENCARD PERMITS
Information Note: the European Economic Area comprises the European Union member states, Iceland, Liechtenstein and Norway. People coming from Switzerland to work in Ireland do not need an employment permit. Nationals of Bulgaria and Romania may still need employment permits. New Green Card permits from 1 February 2007 The Green Card permit is an employment permit for most occupations with annual salaries of over €60,000 or certain occupations where there are skill shortages. The Green Card permit replaces the working visa and work authorisation which have been discontinued.The main features of the Green Card permit scheme are:
Other employment permit changes (including Green Cards)
Employees working on employment permits are protected by employment legislation in exactly the same way as other employees. Rules A labour market needs test is not required, that is the employer does not need to advertise the job with FÁS/EURES or in newspapers. However, an employment permit will not be granted to companies if the granting of the permit would mean that more than 50% of the employees would be non-EEA nationals. Qualifications You must have the relevant qualifications, skills and experience required for the job.Eligible occupations There are two categories of eligible occupations as follows: (1) For jobs with annual salaries of €60,000 or more the Green Card permit is available for all occupations (other than those which are contrary to the public interest) (2) For jobs with annual salaries of €30,000 – €59,999 Green Card applications may be made for the following occupations listed here: Eligible occupations (annual salary between €30,000 – €59,999)
The Green Card permit is issued for 2 years initially and after that it will normally be renewed indefinitely – see “How to apply” below. If you are a non-EEA national already working in Ireland on a valid work permit you may apply for a Green Card permit provided you meet the criteria. You must return your work permit with your new application for a Green Card permit. If you are not eligible for a Green Card permit you may apply to renew your work permit when it expires. Applications for work permit renewals will be processed under the new arrangements for work permits. Intra-company transfer schemeSince 1 February 2007 a new intra-company transfer scheme has been introduced. This scheme allows senior management, key personnel and trainees who are foreign nationals working in an overseas branch of a multi-national company to transfer to the Irish branch. The employee must be earning at least €40,000 a year and have been working for the company for a minimum of 12 months. An intra-company transfer permit may be granted for a maximum of 2 years initially and may be extended to a maximum of 5 years. Visas You do not require a visa if you are a national of one of the countries listed below.
Registration and permission to remain After you have been in Ireland for 2 years on a Green Card permit you can make an application for permanent residence to the Irish Naturalisation and Immigration Service – see “Where to apply” below. DependantsYou may apply to have your spouse and/or minor dependent children join you once you have obtained your Green Card permit. You should apply for family reunification to the Irish Naturalisation and Immigration Service – see “Where to apply” below. Spouses and dependants of employees on employment permits may be able to obtain spousal/dependant work permits provided they are legally resident here. Changing job If you lose your job through redundancy you have the right to remain and seek new employment for as long as your original employment permit remains valid. Rates
The fees for an intra-company transfer permit are as follows:
How to apply Either the employer or the employee can apply using the new employment permit application form. When applying for a Green Card permit you should supply:
Renewal: either the employer or the employee can apply for a renewal of a Green Card permit using the renewal form for an employment permit and including:
There is further information in the Department of Enterprise, Trade and Employment's Guide to Green Card Permits. Intra-company transfer permit: applications for an intra-company transfer permit should be made by the host organisation in Ireland using the application form for an intra-company transfer permit. You should allow 2 to 3 months for a new application or renewal to be processed. Where to apply 13/14 Burgh Quay Dublin 2 Ireland Tel: +353 1 616 7700 Locall: 1890 551 500 Fax: +353 1 616 7767 Homepage: http://www.justice.ie Email: citizenship_mail@justice.ie The above information has been kindly provided by http://www.citizensinformation.ie |
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