© 2023 KPMG Law LLP, an Irish firm registered with the Law Society of Ireland and authorised by the Legal Services Regulatory Authority pursuant to the Legal Services Regulation Act 2015 and governed and licensed by
KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Printed in the U.S.A. NDPPS 530159
2023-007 | January 13, 2023
1
2023-007 | January 13, 2023
Ireland Changes to Atypical Working
Scheme
Ireland’s Department of Justice has announced a number of amendments to the Atypical Working Scheme (AWS), a
short-term immigration permission which allows an individual to enter Ireland and work for a maximum of 90 days.
1
The AWS allows non-European Economic Area (EEA) nationals to do certain short-term contract work that is not eligible
for an employment permit. One can only apply for the AWS from outside of Ireland.
The AWS is administered by the Department of Justice and longer-term permissions to work are administered by the
Employment Permits Section of the Department of Enterprise, Trade and Employment.
WHY THIS MATTERS
The AWS was created to facilitate specialised, highly-skilled employment of a short-term nature that does not fall within the
remit of any other immigration permission in Ireland. In most cases, work permission under the AWS is granted for a
maximum of 90 days.
The proposed changes will allow greater flexibility for employers and employees seeking to avail of a short-term
permission to work in Ireland for general categories of employment by significantly reducing the waiting time for further
subsequent short-term applications and removing the requirement for the 90 days of work permission to be used in one
single block.
Planned Changes to AWS
Salary Threshold Increased: The salary threshold has been revised from the current National Minimum Wage
(€11.30 per hour as of 1 January 2023) to align instead with the current salary requirement for a General
Employment Permit (€30,000 gross per annum). This change is intended to reduce the potential for any distorting
effect of the AWS on the national labour market.
© 2023 KPMG Law LLP, an Irish firm registered with the Law Society of Ireland and authorised by the Legal Services Regulatory Authority pursuant to the Legal Services Regulation Act 2015 and governed and licensed by
KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Printed in the U.S.A. NDPPS 530159
2023-007 | January 13, 2023
2
90 days over six months: The permission to work for 90 days can now be spread over a period of six months and
can support intermittent travel into and out of Ireland over this six-month period.
Cooling-Off Period Shortened: The waiting time to apply for a new AWS is reduced to one month. Previously, only
one AWS could be availed of in any 12-month period.
KPMG INSIGHTS
Under these new rules, the cooling-off period of one month will apply from the end of the six-month period before any
new entry to Ireland under a subsequent AWS permission can occur. A new application can be made during this one-
month period, but the permission granted cannot be used until the month has passed.
Considerations for Employers
Employers should note the changes to the AWS relate to general categories of employment, for example the bio-
tech, pharma, entertainment, and technology industries.
The granting of any further AWS permissions will be dependent on proof of compliance with the terms and conditions
of any previously issued AWS permissions. Evidence such as landing stamps and passport stamps from other
jurisdictions may be required at the time of application.
KPMG INSIGHTS
There are certain situations that would make a non-EEA national ineligible for AWS; for example if that person is :
already living legally in Ireland;
entering Ireland for employment purposes for up to two weeks;
entering Ireland for business purposes for up to 90 days, for example, to attend a conference or seminar;
already hold an employment permit.
If individuals have questions regarding their eligibility, the conditions for making an application, and what kinds of
supporting documentation are required to support the application, they should contact their qualified immigration counsel
or a member of the Employment Law team with KPMG Law in Ireland (see the below Contact Us section).
FOOTNOTE:
1 Department of Justice, "Changes to the Atypical Working Scheme effective from 1 January 2023.”
3
Contact us
For additional information or assistance, please contact your local GMS or People Services professional* or one of the
following professionals with the KPMG International member firm in Ireland:
Aoife Newton
Tel. +353 1 700 4285
Elaine Norton
Tel. +353 1 700 4037
Amy Coleman
Tel. +353 (0) 87 050 4628
* Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law
LLP in Canada can assist clients with U.S. immigration matters.
The information contained in this newsletter was submitted by the KPMG International member firm in Ireland.
© 2023 KPMG Law LLP, an Irish firm registered with the Law Society of Ireland and authorised by the Legal Services Regulatory Authority pursuant to the Legal
Services Regulation Act 2015 and governed and licensed by KPMG global organisation of independent member firms affiliated with KPMG International Limited, a
private English company limited by guarantee. All rights reserved.
www.kpmg.com
© 2023 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited
by guarantee. All rights reserved.
The KPMG name and logo are registered trademarks or trademarks of KPMG International. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global
organization.
KPMG LLP is the U.S. firm of the KPMG global organization of independent professional services firms providing Audit, Tax and Advisory services. The KPMG global organization operates in 147 countries and territories
and has more than 219,000 people working in member firms around the world.
Each KPMG firm is a legally distinct and separate entity and describes itself as such. KPMG International Limited is a private English company limited by guarantee. KPMG International Limited and its related entities do
not provide services to clients.
Flash Alert is a GMS publication of KPMG LLP’s Washington National Tax practice. To view this publication or recent prior issues online, please click here. To learn more about our GMS practice, please visit us on the
Internet: click here or go to http://www.kpmg.com.
kpmg.com/socialmedia