Employment Permits Act 2024

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Retention of records

63. (1) The employer shall keep, in relation to the foreign national to whom an employment permit has been granted, a record of the employment concerned, the duration of the employment and particulars of the permit and that record shall be kept for the period specified in subsection (4).

(2) The employer shall—

(a) keep and have available for inspection by an authorised officer exercising his or her powers under this Act such books and records, including accounts, as may be prescribed concerning the employment of the foreign national to whom the employment permit concerned has been granted at the premises or place of business of that person in or at which the employment is carried out in the State, and

(b) furnish, when requested by the Minister to do so, information to the Minister concerning the books and records referred to in paragraph (a).

(3) The records that may be prescribed for the purposes of subsection (2)(a) include—

(a) records concerning the remuneration paid during a specified period to the relevant foreign national,

(b) records concerning the trade or business to which the employment referred to in that subsection relates, and

(c) if one or more foreign nationals are employed by the employer concerned pursuant to an employment permit, records of the number for the time being, if any, of those foreign nationals who are—

(i) nationals of a Member State of the EEA,

(ii) nationals of the Swiss Confederation,

(iii) citizens of the United Kingdom of Great Britain and Northern Ireland, or

(iv) nationals of a state other than a Member State of the European Union or a Member State of the EEA.

(4) The period referred to in subsection (1) is—

(a) subject to paragraph (b), 5 years, or

(b) if the relevant foreign national remains in the employment of the employer for a period exceeding 5 years from the date of the grant of the permit, a period equal to the duration of the period for which the foreign national remains in such employment.

(5) A connected person shall keep, in relation to the foreign national to whom an intra company transfer employment permit has been granted, a record of the employment concerned, a record of the duties carried out by the foreign national or the training programme concerned, the duration of the employment and particulars of the permit and that record shall be kept for the period specified in subsection (4).

(6) Where the connected person makes, pursuant to section 24 (1)(b) the payment for board and accommodation, or either of them, or health insurance, the connected person shall—

(a) keep and have available for inspection by an authorised officer exercising his or her powers under this Act the records, specified in subsection (7) in respect of the foreign national to whom the employment permit referred to in subsection (5) has been granted at the premises or place of business of that connected person in or at which the duties or training programme is carried out in the State, and

(b) furnish, when requested by the Minister to do so, information to the Minister concerning the records referred to in paragraph (a).

(7) The records referred to in subsection (6) are—

(a) records relating to the payment for—

(i) board and accommodation, or either of them, and

(ii) health insurance,

and

(b) if one or more foreign nationals are, pursuant to an intra-company transfer employment permit, carrying out duties for, or participating in a training programme provided by, the connected person, records of the number for the time being, if any, of those foreign nationals who are—

(i) nationals of a Member State of the EEA,

(ii) nationals of the Swiss Confederation,

(iii) citizens of the United Kingdom of Great Britain and Northern Ireland, or

(iv) a state other than a Member State of the European Union or a Member State of the EEA.

(8) A person who fails to comply with subsection (1), (2), (5) or (6) shall be guilty of an offence.