The Government has published the General Scheme of the Employment (Miscellaneous Provisions) Bill 2026, proposing changes to Ireland’s employment permit system. The plan would amend the Employment Permits Act 2024, including adjustments to the current 50:50 rule.
Published by the Department of Enterprise, Tourism and Employment on 13 November 2026, the document sets out the heads of the proposed Bill, alongside a Regulatory Impact Assessment and an SME Test.
What the employment permit changes would do
The central purpose of the General Scheme is to make the existing employment permit framework more flexible in response to demographic and labour-market pressures. The Government says current trends may increase difficulties in accessing the skills and workers required across the economy.
The proposed changes are intended to address those pressures while protecting domestic and European Economic Area labour-market priorities. The scheme also refers to potential effects on:
- Access to the labour and skills needed by employers;
- Continuity of services;
- Compliance with employment permit requirements; and
- Pressure on public health services.
The Government has not presented the General Scheme as the final legislation. Instead, it outlines the proposed provisions that will inform the drafting and progression of the Employment (Miscellaneous Provisions) Bill 2026.
Why the 50:50 rule is being reviewed
The 50:50 rule is part of Ireland’s employment permits framework and relates to the balance between Irish and European Economic Area workers and non-EEA permit holders employed by a business. The General Scheme proposes to adjust the current restrictive approach.
The Department of Enterprise, Tourism and Employment says the aim is to respond to changing demographic conditions without undermining the priority given to workers already available in Ireland and elsewhere in the EEA.
Details of the final operation of the revised rule will depend on the Bill’s drafting and subsequent legislative process. Employers and workers should therefore treat the published document as a policy proposal rather than an immediate change to existing permit requirements.
Other proposed amendments
The General Scheme also includes targeted changes designed to improve how the employment permits system operates. These amendments are intended to support the attraction of skills required by the Irish economy.
In addition, the document proposes minor and technical updates to relevant legislation. The Department describes these changes as part of the Better Regulation principle, helping ensure the legal framework remains current and fit for purpose.
Documents published with the General Scheme
Alongside the main document, the Department has published:
- The General Scheme of the Employment (Miscellaneous Provisions) Bill 2026;
- A Regulatory Impact Assessment; and
- An SME Test examining the potential implications for small and medium-sized enterprises.
These supporting documents provide the available policy and regulatory context for the proposed employment permit amendments. Further detail will emerge as the Bill progresses through the legislative process.
What employers should know now
For now, the publication does not itself alter the employment permit rules. Businesses must continue to comply with the existing Employment Permits Act 2024 and current administrative requirements until any changes are enacted and commenced.
The key takeaway is that the Government intends to recalibrate Ireland’s employment permit framework, particularly the 50:50 rule, while retaining safeguards for domestic and EEA workers. The 2026 Bill will determine whether and how those proposed changes become law.
