2024-09-05-KPMG_Global-Ireland_–_Employment_Permits_Act_2024_Overhauls_Employment_Permissions_4页_294kb

报告摘要

Summary of the Employment Permits Act 2024 in Ireland

Core Content

The Employment Permits Act 2024 (the "2024 Act") came into effect on 2 September 2024, marking a significant overhaul of Ireland's employment permit system. This reform replaces the previous legislation, the Employment Permits Act 2006 (as amended), with the aim of modernising and simplifying the process for both employers and employees, while also enhancing flexibility and competitiveness in the labor market.

Key Changes and Highlights

New Seasonal Employment Permit (SEP)

A limited pilot scheme for the Seasonal Employment Permit (SEP) is introduced, allowing third-country nationals to work in specific sectors (e.g., agriculture and horticulture) for a maximum of seven months per calendar year.
Employers must apply for pre-approval to become registered seasonal employers and receive a 12-month certificate of approval.
SEP holders can move between approved seasonal employers during the working season.

Employment Permit Activation

Permit holders must commence employment within six months of the grant or effective date.
Automatic cancellation of existing permits when a new one is granted, eliminating the need to manually cancel permits before issuing new ones.

Flexibility for Employment Permit Holders

Multi-site General Employment Permit for non-consultant hospital doctors, valid for two years.
Change of employer is permitted after at least nine months of employment, provided the role remains the same.
No need to notify the Department of Enterprise, Trade and Employment for minor changes such as promotions, salary increases, or internal transfers.

Advertising Requirements

The Labour Market Needs Test now requires online publication of job advertisements, replacing the previous requirement for printed ads.
Detailed guidance is expected soon on the platforms and process for advertising.

Payment Flexibility

Employment permit holders can be paid by an entity other than the employer, facilitating agency and subcontractor arrangements.

50:50 Rule Waiver

The 50:50 rule (limiting the number of third-country nationals to no more than 50% of the workforce) can be waived in limited circumstances, such as when the Irish entity has no employees and the third-country national is to be the sole employee.
The rule applies only from the second employment permit application.

Minimum Annual Remuneration

An annual review of the minimum annual remuneration for employment permits is introduced to ensure affordability and competitiveness.

KPMG Insights

The 2024 Act introduces more flexibility for employers and employees, particularly with the introduction of the SEP.
It reduces administrative burdens, such as the need to re-submit applications for minor changes in employment.
Further regulations and guidance are expected in the near future to clarify the new requirements.
Employers are advised to contact KPMG immigration counsel for detailed assistance with the new legislation.

Contact Information

For further information or assistance, contact:

Aoife Newton
Tel: +353 1 87 050 4285
Email: aoife.newton@kpmglaw.ie
Elaine Norton
Tel: +353 87 050 4037
Email: elaine.norton@kpmglaw.ie
Alisha Dhiman
Tel: +353 (0) 1700 1000
Email: alisha.dhiman@kpmglaw.ie

Additional Notes

The information note on the 2024 Act is available from the Department of Enterprise, Trade and Employment (28th August 2024).
KPMG International member firms in the United States do not provide immigration or labor law services, but KPMG Law LLP in Canada can assist with U.S. immigration matters.
The content of this summary is provided by the KPMG International member firm in Ireland.

展开完整摘要