Changes to Minimum Annual Thresholds for Employment Permit Holders
The Department of Tourism, Enterprise and Employment recently unveiled a new Roadmap for Minimum Annual Remuneration (MAR) Salary Thresholds.
The Roadmap outlines a gradual approach to increasing salary thresholds across all employment permit types, while removing very low thresholds on a phased basis for certain roles in the agri-food and healthcare sectors.
What is MAR
Minimum Annual Remuneration (MAR) is the lowest annual salary that must be paid to a non-EEA worker for an employment permit to be issued or renewed. There is also an associated hourly rate for each MAR that must also be satisfied.
Key changes
This new roadmap follows a review of the 2023 plan to raise salary thresholds over two years. Instead of completing the increases by 2026, the new plan introduces a gradual implementation through to 2030.
The first increase took effect on 1st March 2026, with further adjustments phased in through to 2030.
The following table illustrates the main changes to the Minimum Annual Remuneration salary thresholds for employment permits from 1st March 2026.
| Type of Employment Permit | 2025 Threshold | Threshold 1st March 2026 |
| General Employment Permit (GEP) | €34,000 | €36,605 |
| Graduate GEP | N/A | €34,009 |
| HCAs, Home Carers and Care Workers | €30,000 | €32,691 |
| Meat and Horticultural Operatives | €30,000 | €32,691 |
| Critical Skills (CSEP) with a relevant degree | €38,000 | €40,904 |
| Critical Skills (CESP) without a relevant degree | €64,000 | €68,911 |
| Intra-Company Transfer and Contract for Services | €46,000 | €49,523 |
What does this mean for Organisations?
This new roadmap means that salary thresholds will continue to move annually in line with CSO data rather than remain fixed for extended periods. This means that Organisations who have engaged non-EEA national Employees through the employment permit system need to monitor future MAR threshold increases and factor them into labour costs budgets.
Does your Organisation need support with employment law compliance?
Contact the team at Adare Trusted People Partners today at info@adarehrm.ie or by phone at 01 5613594 for more information and a confidential discussion on how we can assist your Organisation.