Minimum Annual Remuneration Thresholds for Employment Permits

The Irish Government published a new roadmap for Minimum Annual Remuneration (MAR) Salary Thresholds in December 2025. The plan introduces a gradual approach to increasing salary thresholds across all employment permit types. The first of these increases will apply in March 2026. Our Employment Law & Benefits team reviews the roadmap and highlights the imminent changes that employers need to be aware of.

Roadmap for Minimum Annual Remuneration

The Government published a new roadmap for Minimum Annual Remuneration (MAR) Salary Thresholds in December 2025. The roadmap introduces a gradual approach to increasing salary thresholds across all employment permit types.

The plan is informed by feedback from public consultation and significantly amends the original 2023 roadmap which planned MAR threshold increases up to 2026.

The revised roadmap introduces a gradual implementation through to 2030. This change of approach is said to strike a better balance between worker rights and business sustainability, in line with the Employment Permits Act 2024.

Key changes

The following table illustrates the main changes to MAR salary thresholds for employment permits from 1 March 2026.

Takeaways for employers

• Indexation: Under the Employment Permits Act 2024, thresholds are now legally tied to the average weekly earnings data from the CSO. Employers should expect an adjustment every year. This change is aimed at preventing wage stagnation from recurring in the future.
• Lower thresholds for graduates: The roadmap introduces lower starting thresholds for recent third-level graduates, i.e. those who have graduated from an Irish third-level institution with a level 8 qualification or above in the past 12 months. This is positive news from a talent acquisition point of view and acknowledges the fact that entry-level roles may not meet the standard MAR levels for GEPs and CSEPs initially.
• Healthcare and agri-food: the government intends to phase out the traditionally lower thresholds - so-called ‘sub-standard MAR thresholds’ - for the likes of healthcare and agri-food entirely by 2030, bringing them in line with the standard GEP rate.
• Audit renewals: Employers should conduct an audit of upcoming employment permit renewals that may be required and make the necessary salary adjustments where employees are to be retained. For example: If an employee with a GEP was hired in 2024 with a salary of €34,000 and their permit expires in May 2026, their salary will need to be increased to at least €36,605 for the renewal to be granted.
• Recruitment: For GEPs, the Labour Market Needs Test must reflect the increases in MAR. For example: If an employer is advertising a role for a start date after March 1, the advertised salary must be over €36,605.
• Hourly Rate Equivalent: The MAR is based on a standard 39- hour work week. If your employees work different hours, the hourly rate must be adjusted accordingly.

Get in touch

For expert advice to help you navigate these 2026-2030 milestones, contact our Employment Law & Benefits team.

The content of this article is provided for information purposes only and does not constitute legal or other advice.