Employment Permits Act 2024

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Conditions of grant of intra-company transfer employment permit

24. (1) Where an intra-company transfer employment permit is granted to a foreign national, without prejudice to any other requirement under this Act or to the employment outside the State of the foreign national—

(a) notwithstanding that the remuneration, in so far as it relates to salary is to be paid by the foreign employer, it shall be a condition of the grant of the employment permit that, in respect of the remuneration, in so far as it relates to the salary to be paid to the foreign national by the foreign employer for the period for which the employment permit is granted, the hourly rate of that salary shall be not less than the national minimum hourly rate of pay or, where appropriate to the employment in respect of which the application is made, the hourly rate referred to in paragraph (b) of the definition of “standard working week remuneration”,

(b) in respect of the payment of the remuneration to the foreign national in so far as it relates to—

(i) board and accommodation, or either of them, the payment may be made by the foreign employer and the connected person or by either of them, and

(ii) health insurance, the payment may be made by the foreign employer and the connected person or by either of them,

and

(c) it shall be a condition of the grant of the permit that the statement of earnings provided by the foreign employer to the foreign national during the period for which the employment permit is in force shall, in addition to the information on the gross amount of the remuneration and the deductions made from it, specify—

(i) the amount of the additional payment referred to in subsection (4)(b),

(ii) the total amount referred to in subsection (4)(c), and

(iii) the amount of the deductions referred to in subsection (4)(d).

(2) Where—

(a) in respect of the remuneration, in so far as it relates to the salary, to be paid to a foreign national in respect of whom an application for the grant of an intra company transfer employment permit is made, and

(b) in respect of the condition referred to in subsection (1)(a),

the hourly rate of the salary paid outside the State by the foreign employer to the foreign national is less than the national minimum hourly rate of pay, the foreign employer shall, in respect of that condition, make an additional payment to the foreign national for the period for which the employment permit is in force so that the hourly rate of the salary to be paid by the foreign employer to the foreign national during the period for which the employment permit is in force is not less than the national minimum hourly rate of pay.

(3) Where, in respect of the remuneration, in so far as it relates to the salary, to be paid to a foreign national in respect of whom an application for the grant of an intra-company transfer employment permit is made and the condition referred to in subsection (1)(a)—

(a) the appropriate hourly rate of pay for the employment in respect of which the application is made is the hourly rate referred to in paragraph (b) of the definition of “standard working week remuneration”, and

(b) the hourly rate of the salary paid outside the State by the foreign employer to the foreign national is less than that hourly rate of pay,

the foreign employer shall, in respect of that condition, make an additional payment to the foreign national for the period for which the employment permit is in force so that the hourly rate of the salary to be paid by the foreign employer to the foreign national during the period for which the employment permit is in force is not less than the hourly rate referred to in paragraph (b) of the definition of “standard working week remuneration”.

(4) Without prejudice to section 13 , the connected person shall, when making an application pursuant to section 12 (2)(a), provide, in addition to the information required under section 13 (e), information and documents, including any information and documents as may be specified in regulations under section 50 , in respect of—

(a) the amount of the salary that is paid, on the day the application is made, by the foreign employer to the foreign national in respect of whom the application is made, in such form as may be specified in regulations under section 50 ,

(b) where, having regard to the amount of salary referred to in paragraph (a) and the number of hours worked by the foreign national, the hourly rate of that amount of salary is less than—

(i) the national minimum hourly rate of pay and an additional payment referred to in subsection (2) is to be made, or

(ii) where appropriate, an hourly rate referred to in subsection (3), and an additional payment referred to in subsection (3) is to be made,

the amount of the additional payment to be made by the foreign employer to the foreign national for the period for which the employment permit is in force, in such form as may be specified in regulations under section 50 ,

(c) the total amount of the amounts referred to in paragraphs (a) and (b) in such form as may be specified in regulations under section 50 ,

(d) all deductions to be made by the foreign employer to—

(i) the amount referred to in paragraph (a), and

(ii) where an additional payment referred to in paragraph (b) is required to be made, the amount of that additional payment, referred to in paragraph (b),

(e) the total amount referred to in paragraph (c), the amount to be paid to the foreign national during the period for which the employment permit is in force after the deductions referred to in paragraph (d) have been made, in such form as may be specified in regulations under section 50 ,

(f) the payment of board and accommodation, or either of them, and where either or both are provided directly by the connected person or the foreign employer, or both of them, the monetary value of the board and accommodation, or, as the case may be, either of them, and

(g) the arrangements for making the additional payment referred to in paragraph (b)(i) or (b)(ii).

(5) A foreign national referred to in section 9 (2)(d) shall be employed by the foreign employer concerned for a period that is not less than the minimum period of employment specified in regulations made under section 47 before an application for an employment permit may be made in respect of him or her.