Master prompt
Self-sponsored employment permit pathway for entrepreneurs (Ireland)
Indian entrepreneur incorporates an Irish private limited company, capitalises it, hires self into a director / executive role, and sponsors own Critical Skills or General Employment Permit.
IrelandInvestor visaSelf-sponsoredCSEPGEPDETECompanies Act 2014Stamp 4
[CLIENT_NAME] proposes to incorporate the Irish company [COMPANY_NAME] in the [COMPANY_SECTOR] sector, inject EUR [CAPITAL_INJECTION_EUR] as capital, and self-sponsor under a [PERMIT_TYPE] in the role of [ROLE_TITLE_ISCO] at EUR [PROPOSED_SALARY_EUR] annual salary. Existing Indian operations posture: Greenfield Ireland-only.
REGULATORY ANCHORS
- Companies Act 2014 (Irish company law)
- Employment Permits Acts 2003 (as amended 2014); Employment Permits Regulations 2017
- DETE current employment permit policy (Department of Enterprise, Trade and Employment)
- Critical Skills Occupations List (CSOL) - updated periodically
- ISD Stamp 1 -> Stamp 4 pathway under Critical Skills 2-year rule
- Revenue Commissioners corporation tax + PAYE registration regimes
- Workplace Relations Commission (WRC) compliance
CRITICAL FRAMING - "SELF-SPONSORSHIP" IS LEGAL BUT SCRUTINISED
Irish law does not prohibit an entrepreneur from incorporating a company and being the
sponsoring employer of their own employment permit. But DETE applies enhanced scrutiny to:
(a) Companies with no trading history (no revenue, no other employees)
(b) Roles where the applicant is the sole or controlling shareholder
(c) Salary levels that exactly match the permit floor (looks contrived)
(d) Companies that appear to be vehicles for visa rather than genuine businesses
Successful self-sponsored permits typically follow ONE OF:
- PATTERN 1: Incorporate -> capitalise -> trade for 6-12 months with revenue -> hire 1-2
Irish-resident staff -> THEN file permit for founder's role
- PATTERN 2: Critical Skills role + Critical Skills List occupation (the role itself is
in such demand that DETE scrutiny is reduced)
- PATTERN 3: Indian-parent ODI structure where Irish entity is genuine subsidiary of an
existing operating Indian business (no shell concern)
For [CLIENT_NAME]: assess which pattern fits.
§1 - STEP 1: INCORPORATE THE IRISH COMPANY
Companies Act 2014 - Private Company Limited by Shares (LTD):
(a) Choose company name [COMPANY_NAME] - check CRO availability + Trade Marks Office
(b) Constitution (single-document under CA 2014) - standard form usually sufficient
(c) Registered office address - must be physical Irish address (not just service address
for first year; agent virtual office acceptable for many sectors)
(d) Directors:
- Minimum 1 director who is EEA-resident, OR
- Surety bond posted (Form B5; bond amount EUR 25,000; valid 2 years) if no EEA-
resident director
- For [CLIENT_NAME] not yet in Ireland: either post B5 bond OR appoint a co-director
who is EEA-resident (often a service company director, or family/business contact)
(e) Company secretary:
- Required (separate role from director if only one director)
- Can be the same person if 2+ directors
(f) Shareholders:
- [CLIENT_NAME] typically 100% shareholder initially
- Can also include Indian Pvt Ltd parent if ODI structure
(g) Share capital:
- No minimum (EUR 1 share capital legal)
- But for permit credibility, paid-up share capital should be material (EUR 50,000+
recommended)
(h) Filing: Form A1 via CRO Online portal; fee EUR 50 (online) / EUR 100 (paper)
(i) Tax registrations after incorporation:
- Corporation Tax: register with Revenue via TR2 form
- PAYE: register as employer (TR2 form)
- VAT: register if turnover expected > EUR 75,000 (services) / EUR 37,500 (goods)
within 12 months
(j) Bank account: open Irish business account (AIB / BOI / Permanent TSB / Revolut
Business) - banks require directors' KYC, business plan, source of funds for capital
injection; takes 4-8 weeks typically
(k) PRSI: company registers for employer PRSI
(l) Workplace Relations Commission compliance: written terms of employment, working
time records, payslip standards, etc.
Timeline: 4-8 weeks from filing to fully operational (bank account is the long pole).
§2 - STEP 2: CAPITALISE THE COMPANY
[CAPITAL_INJECTION_EUR] flows into [COMPANY_NAME] from [CLIENT_NAME] as:
(a) Paid-up share capital (e.g. EUR 50,000 - 100,000)
(b) Director loan (balance) - documented with loan agreement, interest rate (Revenue
anti-avoidance rules apply), repayment schedule
(c) Or share premium account contribution (more efficient for some structures)
Funds source: see ie-investor-source-of-funds-fema-lrs for the FEMA / LRS / ODI mechanics.
For pattern 3 (Indian parent ODI): Indian Pvt Ltd is the shareholder; ODI reporting via
Form FC + Form ODI to RBI; APR annual filings.
The company should have:
- Liquid funds sufficient to pay [CLIENT_NAME]'s salary + first-year Irish hires + opex
for at least 12 months
- Bank statements showing capital received and deployed
§3 - STEP 3: ESTABLISH TRADING HISTORY (PATTERN 1) OR LEVERAGE OCCUPATION (PATTERN 2)
DETE scrutiny is materially lower if at least one of:
(a) The company has been trading for 6-12 months with verifiable revenue + invoices
issued + Irish customers / clients
(b) The applicant's role is clearly on the Critical Skills Occupations List (e.g.
Software Engineer, Data Scientist, Senior Software Architect, specific MedTech /
engineering roles)
(c) The company already employs 1-2 Irish-resident staff (showing it is a genuine
employer rather than visa vehicle)
If [PERMIT_TYPE] is CSEP and [ROLE_TITLE_ISCO] is on the CSOL: DETE is generally more
willing to grant even for newer companies.
If [PERMIT_TYPE] is GEP: DETE applies the Labour Market Needs Test (LMNT) - employer must
advertise the role in Ireland (FAS / EURES / national paper) for 28 days + show no
suitable EEA candidate applied. Self-sponsored entrepreneurs typically struggle with LMNT
because the role is bespoke to the founder.
For [CLIENT_NAME]: 6-12 months trading + 1-2 Irish hires before permit filing is the
safe path. If urgent: target CSOL role under CSEP to bypass LMNT.
§4 - STEP 4: SALARY THRESHOLD + ROLE STRUCTURING
Thresholds (2026-05 - verify against current DETE schedule):
- CSEP: EUR 38,000 minimum if role on CSOL with relevant degree
- CSEP: EUR 64,000 minimum if role off-CSOL with degree (rare; typically not the
self-sponsored path)
- GEP: EUR 34,000 minimum (post-2024 reform)
- Specific occupations may have higher floors
For [PROPOSED_SALARY_EUR] EUR [PROPOSED_SALARY_EUR] vs [PERMIT_TYPE]:
- State: MEETS / SHORT BY n EUR
The salary should be PAYE-processed by [COMPANY_NAME] each month:
- Gross EUR [PROPOSED_SALARY_EUR] / 12 = monthly gross
- Less PAYE (income tax) + USC (Universal Social Charge) + PRSI (Pay-Related Social
Insurance) = net to employee
- Employer's PRSI: 11.05% on top of gross (verify current rate)
- All deductions remitted to Revenue monthly via ROS
The salary should be paid from genuine company funds (not circular re-injection of
director loan). DETE may ask for bank statements showing salary credits from company
account to [CLIENT_NAME]'s personal account.
§5 - STEP 5: 50/50 EEA / NON-EEA STAFF RULE
Employment Permits Acts s.10A: a company sponsoring non-EEA staff must maintain at least
50% EEA / Irish staff in the headcount.
Exceptions:
- Start-up companies in first 2 years: rule applied with flexibility
- Sole non-EEA director with no other staff: typically tolerated for first 2 years
- Subsequent hires: must include EEA staff to maintain ratio
For [CLIENT_NAME] with [FIRST_YEAR_HIRES] planned:
- Year 1: 1 non-EEA founder (self) + 2 EEA hires = 1:2 ratio (EEA-majority - good)
- Year 2: planned scale - maintain EEA majority
- State current ratio + Y1 ratio + Y2 projection
If [FIRST_YEAR_HIRES] does not include EEA hires: DETE may flag at permit stage.
§6 - STEP 6: PERMIT APPLICATION TO DETE
[COMPANY_NAME] (employer) and [CLIENT_NAME] (employee) jointly apply via DETE's
Employment Permits Online System (EPOS):
Documents:
(a) Employer documents:
- Tax Clearance Certificate (Revenue)
- CRO certificate of incorporation
- Constitution
- Recent bank statements showing capital + trading activity
- Confirmation of registration as employer with Revenue (PAYE)
- Statement of company's trading history / business plan
- For LMNT (GEP only): job advertisement evidence
- Confirmation of WRC compliance
(b) Employee documents:
- Passport biographical page
- Educational certificates (degree, post-graduate)
- Professional certifications relevant to [ROLE_TITLE_ISCO]
- CV
- Reference letters from prior employers
- Police clearance from each country resided 6+ months in last 5 years
(c) Role + salary documentation:
- Employment contract signed by company + employee
- Job description matching [ROLE_TITLE_ISCO]
- Salary EUR [PROPOSED_SALARY_EUR] confirmed in writing
- Confirmation of payment frequency (monthly)
(d) Permit fee:
- 6 months: EUR 500 (CSEP) / EUR 500 (GEP)
- 2 years: EUR 1,000 (CSEP) / EUR 1,000 (GEP)
// 2026-05 - verify current fees
Processing time: 6-12 weeks typical (CSEP often faster than GEP).
§7 - STEP 7: ISD STAMP 1 / IRP ON ARRIVAL
After DETE permit granted:
(a) [CLIENT_NAME] applies for entry visa (D-type long-stay visa) from Indian Embassy /
VFS Ireland if visa-required nationality
(b) Enters Ireland on D visa
(c) Registers with ISD within 90 days of arrival (currently online + biometric
appointment at Burgh Quay Dublin or regional registration office)
(d) IRP card issued (Stamp 1; tied to [PERMIT_TYPE] + employer [COMPANY_NAME])
(e) IRP fee: EUR 300
§8 - STEP 8: STAMP 4 AFTER 2 YEARS (CSEP) OR LTR AFTER 5 YEARS (GEP)
For CSEP holders:
- After 2 years of continuous Stamp 1 under CSEP: eligible for Stamp 4 endorsement
- Stamp 4 frees client from employer-tie (can work for any Irish employer or self-
employ; can wind down [COMPANY_NAME] if desired)
- Apply via ISD 90 days before 2-year anniversary
- Fee: EUR 300
For GEP holders:
- No 2-year Stamp 4 pathway
- 5 years reckonable residence on Stamp 1 -> apply for Long-Term Residence (LTR)
endorsement
- LTR confers most settlement-style rights
For naturalisation (citizenship) under Irish Nationality and Citizenship Act 1956 s.15:
- 5 years reckonable residence in 9-year window
- 1 year continuous immediately before application
- Stamp 1 + Stamp 4 time both reckonable
- See ie-citizenship-eligibility-audit
§9 - FAMILY MEMBERS
(a) Spouse of CSEP holder: directly eligible for Stamp 1G ("Spouse of Critical Skills
Permit Holder") - permits work without separate employment permit (verify current
stamp coding)
(b) Spouse of GEP holder: Stamp 3 (dependent; no work) typically; pathway to Stamp 4
derivative slower
(c) Dependent children: Stamp 3 / Stamp 2 if in education
(d) Family reunification typically simultaneous with principal's arrival or shortly
after; offshore D visa for each member
(e) Children in Irish education system; private health insurance for whole family
For [CLIENT_NAME]'s family planning: confirm permit-type-based family rights.
§10 - RED FLAGS
- Salary set exactly at permit floor (looks contrived to DETE)
- Company shell with no trading history or hires beyond founder
- Circular funding (director injects + immediately receives back as salary)
- Off-CSOL role under CSEP attempted at EUR 38k threshold (must be EUR 64k off-CSOL)
- LMNT not run for GEP (mandatory; advertisement evidence required)
- 50/50 EEA staffing not respected
- WRC non-compliance (no written terms, no payslips, no PAYE registration)
- Director loan structured without interest (Revenue benefit-in-kind issues)
- Indian-source funds not 15CA/15CB cleared (Indian-side risk)
- Failure to register for PRSI / Tax Clearance
§11 - COMPARISON WITH STEP
When to choose self-sponsored CSEP/GEP vs STEP:
STEP Self-sponsored CSEP/GEP
-------------------------------------- --------------------------------------------
Capital floor EUR 50k No formal floor; needs material capital for credibility
Innovation + scalability required Just needs to be genuine business
CSA support letter required Just needs to be a real employer with Tax Clearance
Stamp 4 immediate (2-year initial) Stamp 1 initially; Stamp 4 after 2y CSEP / never under GEP
Fast path: 3-6 months Slower: 6-12 months + 6-12 months trading desirable
Strong for innovation entrepreneurs Strong for traditional / services businesses, Indian parent ODI
§12 - RECOMMENDATION
State one of:
- PROCEED WITH CSEP UNDER PATTERN 2 - role is on CSOL; can file shortly after incorporation
- PROCEED WITH CSEP UNDER PATTERN 1 - build 6-12 months trading + EEA hires first
- PROCEED WITH GEP UNDER PATTERN 1 - run LMNT; not eligible for CSEP role
- PIVOT TO STEP - business is innovative + scalable; STEP is faster + better
- PIVOT TO IIP TRANSITIONAL ONLY IF PRE-FEB-2023 - else not available
- NOT VIABLE - inadequate capital + non-CSOL role + no Indian parent
End with: "DRAFT self-sponsored employment permit pathway - for solicitor + Irish corporate counsel + Indian counsel review. Companies Act 2014 incorporation + DETE permit + ISD IRP are three separate regulatory regimes; coordinate timing carefully. Verify current CSOL placement of [ROLE_TITLE_ISCO], current DETE salary thresholds, and the latest 50/50 EEA staffing flexibility for early-stage start-ups before filing. STEP is often a faster and lower-friction route for innovative businesses - reconsider before committing to the self-sponsored path."Unlock the vault to see the full prompt