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Intra-Company Transfer and Contract for
Services

€1538
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About this service

Intra-Company Transfer and Contract for Services

Two employment permits for bringing existing staff to Ireland on assignment. The Intra-Company Transfer (ICT) permit lets a multinational group move senior managers, key personnel or trainees from an overseas branch to its Irish operation. The Contract for Services permit lets a foreign contractor that has won a contract with an Irish organisation send its non-EEA employees to Ireland to deliver it. We identify the right permit and manage the application from start to finish.

€1538

Fixed fee

5

Areas we cover

5

Documents to prepare

5

Simple steps

Who it's for

Who this is for

Whether you're moving, hiring, staying or starting over, this is the place to begin.

Multinational groups

Multinational groups

Multinational groups transferring staff from an overseas branch, subsidiary or parent company

Foreign contractors

Foreign contractors

Foreign contractors delivering a contract directly for an Irish client

Assigned employees

Assigned employees

Employees being assigned to Ireland by their employer

At a glance

Eligibility

ICT: senior management and key personnel
01

ICT: senior management and key personnel

Salary of at least €49,523 a year and at least 6 months' prior employment with the overseas company

ICT: trainees
02

ICT: trainees

Salary of at least €36,605 a year, at least 1 month's prior employment and a training programme of up to 12 months

ICT: group link
03

ICT: group link

The application is made by the Irish company linked to the overseas employer, and there must be documentary proof of that link

Contract for Services: salary and contract
04

Contract for Services: salary and contract

Salary of at least €49,523 a year, at least 6 months' employment with the contractor, and a direct contract with the Irish entity (subcontracted work doesn't qualify)

Contract for Services: LMNT and 50:50
05

Contract for Services: LMNT and 50:50

A Labour Market Needs Test unless an exemption applies, such as a Critical Skills occupation or an Enterprise Ireland or IDA Ireland recommendation, and the 50:50 rule

Our promise

What's included

  • Advice on whether the ICT or Contract for Services permit fits the assignment
  • A review of the group structure or services contract, salary package and assignment letter
  • Preparation and submission of the application on Employment Permits Online
  • Answers to DETE requests until a decision is made
  • Guidance on the employment visa and IRP registration for the employee
  • Intra-Company Transfer and Contract for Services

    €1538

    Before you start

    Documents you'll need

    Tick each item as you gather it. Bring whichever apply to you.

    Your preparation checklist

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    5-step journey

    How it works

    1. 1
      Step 1

      We review the assignment and confirm the right permit.

    2. 2
      Step 2

      You send us the documents, and we check and prepare the application.

    3. 3
      Step 3

      We submit it and guide you on the government fee.

    4. 4
      Step 4

      We track the application and respond to any queries.

    5. Step 5

      After approval, we guide the employee through the visa and registration steps.

    Good to know

    Our fee

    €1,538 VAT included.

    Government fee

    €1,000 for up to 24 months, or €500 for 6 months or less. 90% is refunded if refused.

    Processing times

    DETE, October 2026: new ICT applications were being processed within days. Contract for Services applications fall under "all other new applications", at about 8 weeks.

    Permit length

    Both permits are granted for up to 24 months at first, with a maximum stay of 5 years. Transfers of up to 3 months may be possible under the Atypical Working Scheme instead.

    Answers

    Frequently asked questions

    These two employment permits are for staff who are sent to Ireland by their existing employer, rather than hired by an Irish company. The Intra-Company Transfer (ICT) permit is for multinational groups moving senior managers, key personnel or trainees from an overseas branch, subsidiary or parent company to their Irish operation. Senior managers and key personnel must earn at least €49,523 a year from 1 March 2026 and have worked for the group for at least 6 months, while trainees must earn at least €36,605. The Contract for Services permit is for a foreign company that has won a contract to provide services directly to an Irish organisation and needs to send its own non-EEA employees to deliver it. The minimum salary is also €49,523, the employees must have worked for the contractor for at least 6 months, and a Labour Market Needs Test usually applies. Both permits are granted for up to 24 months at first, with a maximum stay of 5 years. Shorter assignments of up to 90 days may fit the Atypical Working Scheme instead.

    If the employee moves within the same corporate group, it's usually an ICT. If an unrelated foreign company is delivering a contract for an Irish client, it's usually Contract for Services.

    They can apply under the family reunification rules. ICT holders' spouses and partners can get Stamp 1G, but these permit holders usually need 12 months' legal work in Ireland before family can join.

    Yes. ISD allows ICT employees to apply for Stamp 4 after 57 months of employment in Ireland.

    No. The LMNT applies to Contract for Services permits, not to ICT transfers.

    Ready when you are

    Get started with Intra-Company Transfer and Contract for Services

    €1538

    €1538

    Intra-Company Transfer and Contract for Services