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27 February 2025

Ireland introduces new employment permit for seasonally recurring work

The Department of Enterprise, Trade and Employment (DETE) recently published regulations governing the issuance of the new Seasonal Employment Permit (SEP) and began accepting applications for this permit as of 19 February 2025. The DETE has now clarified that SEPs will be issued with an initial validity period of seven months and can be renewed for a maximum validity period of three years. In each calendar year, holders can undertake recurring work in Ireland for one "season" only, which starts on 14 April and ends on 13 November, for entities that are approved as seasonal employers. Individuals can change employers up to three times using the same SEP (i.e., without obtaining a new SEP when their employer changes).

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2025-0569

 
 

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