Ireland’s employment permit framework is continuing to evolve, and upcoming changes to Minimum Annual Remuneration (MAR) thresholds will have a direct impact on graduate recruitment from March 2026 onward. As the MAR Roadmap progresses toward 2030, employers will need to reassess salary structures, role eligibility, and internal pay equity to remain compliant while continuing to attract early-career talent.
With thoughtful planning, organisations can adapt their graduate hiring strategies and manage compliance obligations without disrupting recruitment cycles.
Updated MAR thresholds published by the Department of Enterprise, Tourism and Employment will take effect on 1 March 2026. These increases—generally ranging from 6% to 8%—apply across multiple employment permit categories and form part of a phased implementation approach under the Employment Permits Act 2024.
Based on a standard 39-hour work week, the main thresholds will be:
These revised thresholds are particularly significant for employers hiring graduates and early-career professionals.
A key development for 2026 is the reintroduction of graduate-specific MAR thresholds, reflecting recognition that early-career roles operate within different market salary structures.
Graduate-level candidates may qualify for reduced thresholds where they:
The graduate thresholds are set as follows:
This approach moves away from a one-size-fits-all model and better aligns immigration requirements with the realities of graduate recruitment.
The return of graduate-specific thresholds is a positive shift for employers managing structured graduate programmes. It helps address long-standing concerns around pay alignment, internal equity, and the viability of graduate hiring under rising MAR requirements.
However, timing remains a challenge. Graduate recruitment cycles are often planned months in advance, with salaries approved and offers issued well before MAR changes take effect. When new thresholds are introduced mid-cycle, employers may need to:
Early planning is therefore essential to avoid compliance issues and recruitment delays.
While the graduate thresholds are a constructive step forward, some challenges remain:
In addition, graduates who have moved into a second year of their 1G graduate permission may no longer qualify for the reduced thresholds once they are more than 12 months post-graduation. These individuals may need to meet the higher standard MAR levels, making timing a critical consideration when planning transitions to employment permits.
As planning begins for 2026 and 2027 recruitment cycles, employers should take proactive steps, including:
Employers recruiting large graduate cohorts may benefit from building MAR considerations into recruitment planning earlier than in previous years.
Pay equity remains an important consideration. Employers are increasingly focused on avoiding unintended disparities between:
Looking ahead, many organisations are seeking greater flexibility in future phases of the MAR Roadmap, including better alignment with reward cycles and recognition of broader total reward elements.
The reintroduction of graduate-specific MAR thresholds marks a meaningful step toward a more balanced employment permit system. For employers, the changes reinforce the importance of early planning, internal alignment, and proactive workforce strategy.
Organisations that review graduate pay structures in advance and model future MAR increases will be best positioned to remain compliant while continuing to attract and retain top early-career talent in Ireland.
With thoughtful planning, organisations can adapt their graduate hiring strategies and manage compliance obligations without disrupting recruitment cycles.
New MAR Thresholds Effective March 2026
Updated MAR thresholds published by the Department of Enterprise, Tourism and Employment will take effect on 1 March 2026. These increases—generally ranging from 6% to 8%—apply across multiple employment permit categories and form part of a phased implementation approach under the Employment Permits Act 2024.
Based on a standard 39-hour work week, the main thresholds will be:
- General Employment Permit (GEP): €36,605
- Critical Skills Employment Permit (CSEP) – relevant degree: €40,904
- CSEP – no relevant degree: €68,911
- Intra-Company Transfer Permit: €49,523
- Sector-specific roles (including meat processing, horticulture, home carers, and healthcare assistants): €32,691
These revised thresholds are particularly significant for employers hiring graduates and early-career professionals.
Reintroduction of Graduate-Specific Salary Thresholds
A key development for 2026 is the reintroduction of graduate-specific MAR thresholds, reflecting recognition that early-career roles operate within different market salary structures.
Graduate-level candidates may qualify for reduced thresholds where they:
- Have completed a Level 8 or higher qualification within the previous 12 months
- Are being recruited into a suitable graduate-level role under the GEP or CSEP routes
The graduate thresholds are set as follows:
- GEP Graduate Threshold: €34,009 (graduates of Irish third-level institutions, Level 8 or above, within the last 12 months)
- CSEP Graduate Threshold: €36,848 (graduates of any recognised third-level institution, Level 8 or above, where the qualification is relevant and completed within the last 12 months)
This approach moves away from a one-size-fits-all model and better aligns immigration requirements with the realities of graduate recruitment.
Why This Matters for Graduate Recruitment
The return of graduate-specific thresholds is a positive shift for employers managing structured graduate programmes. It helps address long-standing concerns around pay alignment, internal equity, and the viability of graduate hiring under rising MAR requirements.
However, timing remains a challenge. Graduate recruitment cycles are often planned months in advance, with salaries approved and offers issued well before MAR changes take effect. When new thresholds are introduced mid-cycle, employers may need to:
- Make out-of-cycle salary adjustments
- Revisit approved graduate pay bands
- Review how graduate salaries compare with internal peers
Early planning is therefore essential to avoid compliance issues and recruitment delays.
Ongoing Challenges Despite the 2026 Changes
While the graduate thresholds are a constructive step forward, some challenges remain:
- In certain sectors, graduate salaries may still fall below the €34,000–€37,000 range
- Global or fixed graduate salary frameworks may require adjustment specifically for Ireland
- MAR increases continue to take effect mid-cycle, requiring close coordination between recruitment, HR, finance, and mobility teams
In addition, graduates who have moved into a second year of their 1G graduate permission may no longer qualify for the reduced thresholds once they are more than 12 months post-graduation. These individuals may need to meet the higher standard MAR levels, making timing a critical consideration when planning transitions to employment permits.
Preparing for the 2026 Graduate Intake
As planning begins for 2026 and 2027 recruitment cycles, employers should take proactive steps, including:
- Reviewing graduate salary frameworks against both graduate and standard MAR thresholds
- Assessing role eligibility under the GEP and CSEP categories
- Providing clear guidance to recruiters and hiring managers on immigration-related salary considerations
- Integrating MAR planning into early budgeting and workforce planning processes
Employers recruiting large graduate cohorts may benefit from building MAR considerations into recruitment planning earlier than in previous years.
Pay Equity and Strategic Workforce Planning
Pay equity remains an important consideration. Employers are increasingly focused on avoiding unintended disparities between:
- Permit and non-permit graduates
- External graduate hires and internal early-career promotions
Looking ahead, many organisations are seeking greater flexibility in future phases of the MAR Roadmap, including better alignment with reward cycles and recognition of broader total reward elements.
Looking Ahead
The reintroduction of graduate-specific MAR thresholds marks a meaningful step toward a more balanced employment permit system. For employers, the changes reinforce the importance of early planning, internal alignment, and proactive workforce strategy.
Organisations that review graduate pay structures in advance and model future MAR increases will be best positioned to remain compliant while continuing to attract and retain top early-career talent in Ireland.
Pros and Cons Summary
Pros
- Graduate-specific salary thresholds better reflect early-career market realities
- Greater flexibility for employers running structured graduate programmes
- Clearer differentiation between graduate and experienced roles
- Supports continued access to international graduate talent
Cons
- Ongoing salary increases may strain graduate hiring budgets
- Mid-cycle MAR changes can disrupt recruitment planning
- Some graduate roles may still fall below required thresholds
- Additional coordination needed across HR, finance, and mobility teams