Ireland.
SEO-Priced. RCT-Clean.
Cross-border deployment for Irish primes under SI 620/2024 SEO Construction, the 1 August 2026 step to €23.74 craftsperson, RCT principal-contractor withholding and WRC posted-worker notification.
Request Technical BriefingIreland: 2025 → 2026 Timeline
The SEO Construction Sector 2024 (SI 620/2024) came into force on 1 August 2025; the 1 March 2026 employment-permit threshold step raised the GEP floor to €36,605 and CSEP to €40,904; the 1 August 2026 SEO step lifts craftsperson pay to €23.74. WRC posted-worker enforcement runs continuously under the Posting of Workers Regulations 2020.
- 1 August 2025
SEO Construction Sector 2024 in force
SI 620/2024 supersedes the 2023 SEO. Craftsperson floor €23.00/hour, Category A €22.32, Category B €20.71, New Entrant Operative €16.74. Pension contributions €31.87 employer + €21.27 employee weekly; sick pay €2.37 + €0.63. CWPS contribution schedule mirrors SI 620/2024 1:1.
- 1 March 2026
Employment Permits salary thresholds step
General Employment Permit floor lifted to €36,605 (+7.66%). Critical Skills Employment Permit floor €40,904 (€36,848 for in-list recent graduates). Roadmap under Employment Permits Act 2024 extends gradual increases through 2030.
- 1 August 2026
SEO Construction wage step
Craftsperson €23.74/hour, Category A €23.03, Category B €21.37, New Entrant Operative €17.28. Apprentice Year 4 €21.37. CWPS employer pension €32.89 weekly. Buffer headroom in 2025 deployment budgets consumed.
- Continuous, 2026
Posted Workers Regulations + WRC enforcement
SI 374/2020 transposes Directive 2018/957. Posting filed to WRC before commencement; SI 412/2016 (transposing 2014/67/EU) imposes one-step-up subcontracting liability in construction for unpaid net remuneration with a due-diligence defence. WRC 2024 baseline: 5,156 inspections, 27% construction contravention rate, €2.15M recovered.
SEO Construction + SEO MEBSCS pre-pricing
Every cross-border worker priced against SI 620/2024 (Construction) and the SEO Mechanical Engineering Building Services Contracting Sector simultaneously — Craftsperson €23.00/€23.74, Category A €22.32/€23.03, plumber/pipefitter ranges €26.72–€27.77/hour. Category verified at mobilisation, not reconstructed at WRC audit.
WRC posted-worker notification + A1 stack
Each cross-border posting filed on the WRC Form of Declaration before work commences. A1 social-security certificates verified at issue. Employment Permits Act 2024 GEP/CSEP track operated where the third-country corridor is engaged. Failure to file is a criminal offence — summary conviction to €5,000 and indictable exposure to €50,000.
CWPS + Safe Pass + WRC-readiness onboarding
Construction Workers Pension Scheme registration triggered before site presence — €31.87 employer / €21.27 employee weekly pension, rising to €32.89 / €21.95 from 1 August 2026. Safe Pass card under SI 291/2013 cleared before site entry. CSCS card scheme is UK-only and does not substitute.
RCT-defensible evidence pack
Principal-contractor RCT registration handled via Revenue ROS regardless of contractor seat — non-resident principals are obliged to operate RCT on Irish-situated relevant contracts. Each subcontractor pre-cleared at 0% (3-year compliance), 20% (registered, partial) or 35% (unregistered) before payment notification. Documentary trail survives Revenue inspection.
Third-country corridor (CSEP / GEP) + recognition
General Employment Permit at the 1 March 2026 €36,605 floor and Critical Skills Employment Permit at €40,904 worked alongside the India and Gulf sourcing corridor where the EEA posted-worker pool is exhausted. Qualification recognition routed through QQI / SOLAS where the trade requires it; Safe Pass scheduled in the pre-deployment window.
Why the Conventional Approach Fails
| Conventional posture | Bayswater pre-audited | |
|---|---|---|
| SEO pricing | Bid on assumed €22 craftsperson, reconciled at audit | SI 620/2024 categories pre-priced to 1 Aug 2026 (€23.74 / €23.03 / €21.37) |
| RCT exposure | Subcontractor RCT rate discovered at first payment | 0% / 20% / 35% rate confirmed via Revenue ROS before mobilisation |
| WRC notification | Form of Declaration filed post-arrival | Filed before commencement, with A1 and supporting trail |
| Subcontracting liability | Principal exposed under SI 412/2016 to one-step-up wage shortfall | Due-diligence defence pre-documented; CWPS + Safe Pass receipts in evidence pack |
| Permit track | GEP at legacy threshold | GEP €36,605 / CSEP €40,904 (1 Mar 2026) — recognition pre-initiated |