Entry visas, work permits and air fares

Entry visas and work permits

You may have an employee who is coming to the Republic of Ireland to work for you. Where you pay for any of the following items for this employee, this will not be treated as a benefit in kind (BIK):

  • entry visa
  • work permit
  • Irish Residence Permit (IRP) card (formerly Garda National Immigration Bureau (GNIB)).

Air fare for non-nationals

Airfare costs for employees that you have hired from outside of Ireland may be treated as a BIK. However, there may be some relief available to them. See Removal and relocation expenses for more details on this relief.