The following note is designed to facilitate applicants for Intra-Company Transfer and Contract for Service Employment Permits in relation to the information required when filling out such applications.
The Employment Permits Act 2006, as amended contains certain provisions in relation to remuneration and the provision of board/accommodation and health insurance for the foreign national while they are in the State.
1. Minimum Annual Remuneration
Under the Employment Permits Act 2006 (as amended) all applications for Intra-Company Transfer or Contract for Services Employment Permits must meet the minimum annual remuneration required for the grant of an employment permit i.e. €40,000 (€30,000 in respect of Intra-Company Transfer Trainee). The components of this remuneration requirement can be made up of basic salary, top up if current salary is less than the National Minimum Wage, payments or monetary value of board and accommodation and payments in respect of health insurance. The following table is available on the current version of the application form to provide a breakdown of the remuneration package.
7. Calculation of Remuneration*: |
* Basic Salary, Payments in respect of Board and Accommodation (or its monetary value) and Health Insurance can be included. If the current basic hourly rate of pay is below the Irish National Minimum Wage hourly rate, the top up to bring it up to the hourly minimum wage level should be shown separately below. The amount reckonable for this purpose must be an amount that is deemed allowable under Schedule One of the Minimum Wage Act, 2000. |
| | | Annual Salary (Foreign Currency) | Hourly Rate (Foreign Currency) | Annual Salary (in euro) | Hourly Rate (in euro) | Exchange Rate Used | |
(a) Current Basic Annual Salary | | | € | € | |
(b) Top up to bring Basic Annual Salary up to the Irish National Minimum Wage (if applicable) | | | € | € | |
(c) Deductions from either (a) or (b) above (if applicable) | | | € | | |
(d) Total Basic Annual Salary less deductions at (c) (if applicable) | | | € | | |
Board and Accommodation | Payments in respect of (if applicable) | | | € | | |
Monetary Value of (if applicable) | | | € | | |
Payments in respect of Health Insurance (if applicable) | | | € | | |
Total Remuneration | | | € | € | |
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All amounts which make up the basic salary, including any top-up payments, must appear as payments on the payslips. If payments or the monetary value of Board and Accommodation (or either of them) or Health Insurance is being included in the Gross Annual Remuneration this must be verifiable by way of supporting documentation in the event of a National Employment Rights Authority (NERA) inspection and/or at renewal stage. |
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*Please note that for the purposes of Employment Permit applications, the standard working week is considered to be 39 hours per week. |
Guidelines for completing Table – NOTE: Row (a) and “Total Remuneration” row must always be completed. The Table should be completed as follows:
(a) Current Basic Annual Salary - Amount of current basic annual salary paid to the foreign national by the foreign employer/contractor
(b) Top up to bring Basic Annual Salary up to the Irish National Minimum Wage (if applicable) – Please complete as follows:
- Scenario 1: Current basic salary is below Irish NMW andboard and accommodation and health insurance are part of the remuneration package : Amount of top-up to be paid to the foreign national to bring their current basic annual salary up to or above the National Minimum Wage is completed in (b)
or
- Scenario 2: No NMW top-up necessary because the current basic salary (at (a) above) meets or exceeds the Irish NMW but does not meet employment permit threshold (i.e. meets or exceeds the NMW but less than €40,000 or €30,000 in the case of an Intra-Company Transfer Trainee): Applicants may put N/A in row (b)
or
- Scenario 3: Amount of current basic salary completed at (a) meets or exceeds the employment permit salary threshold (i.e. at or above €40,000 or €30,000 in the case of an Intra-Company Transfer Trainee). Applicants complete (a) (i.e. the current salary abroad) and complete N/A in row (b)
or
- Scenario 4: Current salary abroad is supplemented by a basic salary top-up that brings the foreign national’s basic salary whilst in Ireland up to or above the employment permit salary threshold (i.e. at or above €40,000 or €30,000 in the case of an Intra-Company Transfer Trainee): Applicant completes (a) (i.e. the current salary abroad) and enters the supplementary basic salary top-up in (b) to bring the salary up to or above the national minimum wage.
(c) Deductions from either (a) or (b) above (if applicable) – to be completed if any deductions other than statutory are to be made from the foreign national’s total basic salary package. If no deductions are to be made applicants can put N/A in the columns in this line.
(d) Total Basic Annual Salary less deductions at (c) (if applicable) – The amount of the total basic salary to be paid to the foreign national less any deductions specified at (c). If no deductions are to be made applicants may put N/A in the columns in this line.
Board and Accommodation - If Board and Accommodation is being provided as part of the remuneration package and are being included by the employer to reach the employment permit salary threshold, the relevant amounts should be completed in all of the columns on this line. NOTE: See also 2 below.
Payments in respect of Health Insurance - if Health Insurance is being included by the employer to reach the employment permit salary threshold, the relevant amounts should be completed in all of the columns on this line. NOTE: See also 2 below.
2. Clarification on Board/Accommodation and Health Insurance
Section 12(1B)(b) and 12 (1E) of the Employment Permits Act 2006 (as amended) provides that the Minister may refuse to grant an Intra-Company Transfer or a Contract for Services Employment Permit if he is satisfied that the connected person/foreign employer or the contractor has not made appropriate arrangements to provide board and accommodation and health insurance for the foreign national for the period that they are in the State. Where the basic salary of the foreign national meets or exceeds the employment permit salary threshold of €40,000 or €30,000 in the case of an Intra-Company Transfer Trainee this is sufficient to satisfy the Minister that the Connected Person/Foreign Employer/Contractor has made appropriate arrangements to provide board and accommodation for the foreign national for the period they are in the State.
If health insurance is not included as part of the remuneration package above, the Department will require a declaration from the applicant that appropriate arrangements have been made to provide for such while the foreign national is in the State.
In addition, in all cases, a declaration is required confirming that the health insurance being provided as part of the remuneration package or otherwise is equivalent to insurance provided by a health insurer who is entered in the Register of Health Benefits Undertakings referred to in Section 14 of the Health Insurance Act 1994.
18 December 2014