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Minimum annual remuneration (MAR) thresholds

The employment permits legislation sets the lowest annual salary for which each type of employment permit can issue. The MAR threshold for a role is applied at the point of application, either for a new permit or the renewal of an existing one. 

The MAR thresholds are set in excess of the national minimum wage (NMW) in order to achieve the following economic migration policy objectives:

  • employment permit holders should be net contributors to the Irish economy and as such should have the financial capacity to support a decent quality of life for themselves and, where appropriate, their immediate families, without undue recourse to State resources
  • to mitigate any disruption or displacement to the domestic labour market, including potential wage suppression
  • to mitigate the risk of the employment permit system being used as an alternative to improving pay and conditions, innovation and upskilling

Further information on recent reviews of minimum annual remuneration thresholds and the MAR rates that apply to each permit type can be accessed below.

Employment Permits MAR: Outcome of the Roadmap Review 2025

Annual remuneration rates from 2024 to 2026

Date

2024

2025

2026

GEP and ICT Trainee

€34,000

€34,000

€36,605

HCAs, Home Carers and Care Workers

€27,000

€30,000

€32,691
89.3% of GEP

Meat and Horticultural Operatives

€30,000

€30,000

€32,691
89.3% of GEP

GEP Irish Graduate

N/A

N/A

€34,009

CSEP W/ Relevant Degree

€38,000

€38,000

€40,909

CSEP W/O Relevant Degree

€64,000

€64,000

€68,911

Critical Skills Graduate

N/A

N/A

€36,849

Intra-Company Transfer and Contract for Services

€46,000

€46,000

€49,522