Fast Landing Service You’Ll ﬁnd the Information You Need Here for IDA Ireland’S Fast Landing Service

Fast Landing Service You’ll ﬁnd the information you need here for IDA Ireland’s Fast Landing Service. Setting up your Business in Ireland

Your Fast Landing Service Guide on what needs to be done! 01 Ireland’s Fast Landing Service 01 Setting up your Contents Introduction 02 Registering Your Company 02 Company Incorporation Business in Ireland Registration of Business Name Registration of a Branch Making Returns 03 Accessing Set Up Services and Providers 06 Accounting Tax and Tax Structures Your Fast Landing Service Corporation Tax Value Added Tax Corporate Banking Guide on what needs to be done! Insurance Re-locators 04 Your Customised Property Solution 16 Setting Up Your Office How to Negotiate a Lease Key Areas to Consider Choosing Serviced Office Space 05 Recruitment & Employment of Staff 22 Recruiting Staff in Ireland Legal Requirements and Terms and Conditions of Employment Contracts and Terms of Employment Benefits and Salaries Organising Employment Visas 06 Faster Landing Service 32 Athlone Castlebar Sligo Tralee Waterford 07 Getting Connected Locally as a Business 36 3rd Level Institutes & Universities Local Authorities Local Enterprise Offices (LEO) Chambers of Commerce Bilateral Chambers of Commerce American Chamber of Commerce Education and Training Boards Enterprise Ireland Department of Social Protection Regional Skills Forum Irish Business and Employers Confederation (IBEC) 08 Living In Ireland 42 09 Your Continuous Journey post set-up 44 Section 01

Ireland’s Fast 01 Landing Service

Ireland was ranked 4th best Country in the World to do Business in 2015 by Forbes and this guide has been prepared by IDA for you to demonstrate why! You will ﬁnd out what you have to do to set up your business in Ireland and how we can help you on your investment journey. Our goal is to make the process of establishing your business in Ireland as seamless and straightforward as possible. Welcome to our Fast Landing Service.

For an even Faster Landing Service, check out Ireland's offer in five stunning business locations across Ireland in Athlone, Castlebar, Sligo, Tralee and Waterford. These locations have been chosen for you specifically to provide you with an alternative to investing in an Urban Centre. These locations still have as many of the benefits but at a lower cost for you. Engagement with your IDA Regional Manager and your IDA Business Relationship Manager will be key on your investment journey. Working together will ensure you meet with and reach out to all the appropriate connections that you will require for your successful investment journey in Ireland.

Disclaimer The contents of this document are intended for general information purposes only. Any person considering establishing a business in Ireland is strongly advised to seek appropriate independent professional advice. IDA Ireland accepts no liability for any loss or damage caused by a person's reliance on any information, comment or statement provided in this document. IDA Ireland does not give any warranty, either express or implied, as to the accuracy, completeness or ﬁtness for a particular purpose of any information, comment or statement provided in this document. Section 02

Registering 02 / 03 Your Company

The legal requirements involved in registering a company in Ireland are set out in the Companies Act 2014.

Company Incorporation Decide what type of company you are forming, choose a name for the Company, select a registered oﬃce address and prepare an outline of the company’s activities.

You may consider establishing a Designated Activity Company (DAC) and therefore you will need to have a minimum of two Directors of any nationality but one must be ‘resident’ in the European Economic Area. If you decide to establish a LTD company, only one director is required. All types of companies require a secretary.

A company is a legal form of business organisation. It is a separate legal entity and, therefore, is separate and distinct from those who own and run it. A Form A1 (found on www.core.ie) is completed and submitted together with a constitution (Only a one document constitution if the company is a LTD company, a memorandum and articles of association for all other company types). Company incorporation can be initiated online via www.core.ie. Registering Your Company

Registration of Business Name If you are carrying on business other than under the full company name, you are obliged to register your business name. This can be done via www.core.ie. using form RBN1B at a small charge and your Certiﬁcate of Registration of Business Name will be sent to you electronically.

Registration of a Branch You must register with the Companies Registration Office within one month of the establishment of a branch in the State. Companies from a Member State of the EEA file Form F12 to register. Companies from a non-EEA member state file Form F13 to register and there are ongoing annual filings.

Note Once you have obtained your CRO number, it is important to begin the process of tax registration, particularly VAT registration. 04 / 05

Making Returns An annual return (Form B1) is a document setting out certain prescribed company information which is required to be delivered by an Irish company, whether trading or not, to the CRO at least once in every calendar year along with ﬁnancial statements.

Any of the above forms can be accessed via www.core.ie (Companies Online Registration Environment). Section 03

Accessing Set Up 06 / 07 Services & Providers

Accounting There are a large number of Professional Services ﬁrms in Ireland that you can use to support you in managing you accounts and advising on the ﬁnancial reporting requirements under the Companies Act in Ireland. Your Client Relationship Manager can provide you with an introduction as required. Accessing Set Up Services & Providers

Tax and Tax Structures Without prejudice to the general disclaimer at the start of this document, IDA Ireland strongly recommends that persons establishing a business in Ireland obtain independent professional advice in relation to compliance with Irish tax law. You should advise the Irish tax authorities (Revenue) that you are setting up a company once you have registered the company with the Companies Registration Oﬃce (CRO) and received your CRO number. You can do this online using the Revenue Online Service – ROS.

ROS is Revenue’s internet facility which provides you with a quick and secure facility to register for tax, pay tax liabilities, file tax returns, access your tax details and claim repayments. The facilities are available 24 hours a day, 7 days a week and 365 days a year. You will also benefit from an extension to existing deadlines for paying tax and filing returns where you both pay and file using ROS. Further information on Revenue’s online service can be found at www.ros.ie.

If you are represented by your Tax Advisor or Accountant , they will be required to submit an on-line application on your behalf. However, if you are setting up a new company and choose not to be represented, you need to register on line at www.ros.ie and complete the form TR2 as paper applications are not accepted.

Form TR2 (FT) - This form can be used to register for any/all of the following: + Corporation Tax + Employer’s PAYE/PRSI + Value Added Tax + Relevant Contracts Tax

This form can be located at - www.revenue.ie/en/tax/vat/forms/formtr2. 08 / 09

Once you are registered, it is mandatory for all payments and returns to be completed and submitted online through ROS. If you choose not to be represented by an Advisor or Accountant, it is advisable upon receipt of your Corporation Tax/VAT number etc, that you register for their online services at www.revenue.ie/en/online.

Shortly after registration you may receive a visit from a Revenue official to assist you in operating the tax system. Any difficulties or queries can be dealt with or general assistance received by contacting your local tax office, for which your IDA Regional Manager will give you a number.

Things to Consider + Trading companies should be registered for corporate income tax (corporation tax). + Value Added Tax (VAT) registration is dependent on revenues and the nature of the business. + If the company employs people it needs to be registered as an employer. + If you register as an employer this covers registration for employee social security and taxes.

Note + A company must be registered for taxes before commencement of trading, otherwise ﬁnes may apply. Accessing Set Up Services & Providers

Corporation Tax Corporation Tax is charged on all proﬁts (income and gains), wherever arising, of companies resident in the State, with some exceptions, and non-resident companies who trade in the State through a branch or agency.

How a company is taxed Corporation Tax is charged on your company’s proﬁts which include both income and chargeable gains. A company’s income for tax purposes is calculated in accordance with Income Tax rules. Chargeable gains are calculated in accordance with Capital Gains Tax rules.

Corporation Tax Rate There are two rates of Corporation Tax: + 12.5% for trading income unless the income is from an excepted trade* in which case the rate is 25%. + 25% for non-trading income (e.g. investment income, rental income) * Excepted trades include certain land dealing activities, income from working minerals and petroleum activities.

Paying Corporation Tax & Filing Obligations The Self-Assessment system 'Pay & File' applies to companies. Your obligations as a company with regard to paying Corporation Tax and filing its return are as follows: + Compute and pay your preliminary tax liability by the specified date (see below). + Complete and file, on line, a Form CT1 and where applicable a Form 46G (Company). Notes on the completion of these forms, any supporting documentation required, filing dates and surcharges applicable for the late filing of same are set out in the Corporation Tax Forms section of the website www.revenues.ie/en/tax/ct/forms/cti/pdf. + Pay on line any balance of tax due when lodging the return i.e. within nine months of the end of the accounting period, subject to the 21/23 day rule.

10 / 11

(The speciﬁed return date and payment due date is the 21st day of the applicable month. This date is extended to the 23rd of the applicable month for companies who ﬁle their return and pay any associated tax due via Revenue’s Online Service (ROS)).

Under the Mandatory Electronic Filing and Payment of Tax Regulations, companies are obliged to electronically ﬁle their returns and pay their tax using www.ros.ie.

Small companies (companies with a corporate tax liability of <€200,000) may base their preliminary tax payment on 100% of the prior year’s corresponding corporation tax liability.

Large companies (companies with a Corporation Tax liability exceeding €200,000 in their previous year).

For large companies, preliminary tax can be made in two installments. The ﬁrst installment is payable on the 6th month of the accounting period and must equate to either 50% of the prior year’s corporation tax liability or 45% of the corporation tax liability for the current period. The second installment is payable on the 11th month of the accounting period to bring the total installment to at least 90% of the current period corporation tax liability. Accessing Set Up Services & Providers

Value Added Tax VAT is an indirect tax on the domestic consumption of goods and services. It is collected by VAT-registered traders on their supplies of goods and services eﬀected within the State, for consideration, to their customers. Generally, each such trader in the chain of supply from manufacturer through to retailer charges VAT on his/her sales and is entitled to deduct from this amount the VAT paid on his/her purchases.

[In some circumstances, particularly in the Construction Industry, VAT is not charged by the supplier, but instead the VAT registered customer simply accounts for the VAT as if it had been charged.]

The effect of offsetting VAT on purchases against VAT on sales is to impose the tax on the added value at each stage of production – hence Value-Added Tax. For the final consumer, not being VAT-registered, VAT simply forms part of the purchase price.

What VAT is charged on Most goods and services supplied in Ireland are subject to VAT. Goods imported into Ireland from outside the EU are also subject to VAT – this is charged by Customs at the point where the goods enter the State.

Persons engaged in business in Ireland who receive goods from a trader within the EU, or services (with certain exceptions) from any trader established anywhere outside Ireland, including outside the EU, are required to account for the VAT payable on receipt of the goods or services as if they had actually made the supply themselves. This requirement applies to traders generally and also to entities that would not normally be engaged in taxable supplies, such as Government Departments, Local authorities and other public bodies, charities, universities and hospitals. 12 / 13

Taxable person and accountable person A taxable person is any person who independently carries on a business locally or elsewhere. VAT law provides that VAT is chargeable on the supply of goods and services eﬀected locally or elsewhere for consideration by a taxable person acting as such, other than in the course or furtherance of an exempted activity.

A person who is required to charge VAT is referred to as an accountable person. An accountable person is, therefore, a taxable person (an individual, partnership, company etc.) who supplies taxable goods or services in the State and who is, or is required to be, registered for VAT (see www.revenue.ie). Persons who are involved in the taxable supply of property and persons whose annual turnover from supplies of taxable goods and services in the State, or the value of whose acquisitions of goods from other EU Member States, exceed or are likely to exceed certain thresholds are obliged to register for VAT.

Persons who are in receipt of a service from a business established in another Member State or outside the EU are accountable persons under Place of Supply rules. However, persons who do not have an establishment in the State but who either supply and install goods in the State to a VAT registered person, a Department of State, Local Authority, or body established by Statute, or a person involved in a VAT exempt activity are not accountable persons. This also applies to certain suppliers in the wholesale gas and electricity sector. A sub-contractor not established in the State who provides construction services in the State to principal contractors is not an accountable person.

Revenue issues a VAT registration number to a person when it is satisﬁed that the person is carrying on taxable business in the State.

The rules surrounding VAT compliance are particularly complex and therefore it is recommended that independent professional advice is sought. Accessing Set Up Services & Providers

Corporate Banking Multi-currency bank accounts are standard, as is online banking including setting up payments and approvals from anywhere in the world. There is a choice of banks in Ireland, including domestic and international and the best way to open an account is for your IDA Regional Manager to make introductions to the key corporate bank of your choice. The Single European Payments Area (“SEPA”) introduced in 2014 has made international transfers and payments easier.

It is possible to apply to open bank accounts online with certain banks. Up to 10 working days should be all that is required. Banks do require extensive company/group information, including Ultimate Beneﬁcial Owner (UBO) details. Identiﬁcation and your company’s registration forms are required.

Insurance There are a variety of insurance providers in Ireland oﬀering the range of policies you need for your business. Once you identify the policy suitable for you, it would be appropriate to sit down with the provider and negotiate the best option for your business. Your IDA Regional Manager will provide you with a list of all the providers in your location.

+ Assets: buildings and/or tenants’ improvements; contents; computer equipment; stock; marine cargo; goods in transit; money and securities; fraud and dishonesty. + Income: either gross income or gross proﬁt; increased costs of working to maintain income or services. You should also consider taking advanced loss-of proﬁt insurance. 14 / 15

+ Liabilities: employers’ liability; public and products liability; professional/ services liability; internet liability; libel and slander; breach of copyright. + People: personal accident; business travel; private healthcare; executive protection. + Other risks: motor insurance; credit insurance; engineering inspection; and legal expenses.

Re-locators There are a number of International removal and relocation services to cover most parts of the world.

Generally the relocating service oﬀers some or all of the following services: + Part Loads or Full Containers + Competitive Rates + No Obligation Quotes + Packing Materials Supplied + Years of Experience + Packing Services Available + Stress Free Uncomplicated Shipping Service + Insurance Cover Available + Special handling & crating of fragile items + Humidity controlled containers + House cleaning

Your Client Relationship Manager will be able to provide you with a list of the re-locators available to you in Ireland. Section 04

Your Customised 16 / 17 Property Solution

Many companies setting up in Ireland chose a short term serviced oﬃce for the initial landing period. Your IDA Property Department can help you source available serviced oﬃces on short term lease options. As you begin your search for your longer term property solution, your IDA Property Executive will help you with the following to create your customised property solution:

+ Finding existing Grade A office space + Finding co-working business environment in a managed office solution + Finding fully turnkey offering plug & play options + Introductions to assist in sourcing office furniture, office supplies, office IT and equipment providers + Introductions to construction companies, fit out specialists, multi-disciplinary project delivery teams, utility providers, etc + Introductions to property auctioneers - for staff that are relocating + Introductions to assist with establishing your telecommunications Your Customised Property Solution

Setting Up Your Office + Landing space will be designed to be turnkey, so very quickly your initial property solution will be ready for you - real plug & play + To get a new office fit out (i.e. from grey box to CAT B tenant fit out) should take about 12 weeks depending on extent of floor plan and fit out requirements + When you are creating your design brief, you will be considering the level of cellularisation v open plan, need for meeting rooms, training rooms, on site canteen, conference rooms and so on + You might even want to re-create your HQ feel and look. You could rely solely on your own HQ for this or why not be introduced by IDA Ireland to Irish based consultants or you could use a combination of both!

Don't forget other elements like - + Essential and desired features for your oﬃce + IT requirements + Video Conference + Air conditioning or natural ventilation + Utility redundancy requirements + Design with the talent you need in mind, will they be attracted to this environment? + Get guidance on local regulations, local property market and look for recommended advisors and specialists + Get guidance on going market rates and understand that there are diﬀerences between Ireland, Europe and your home market. 18 / 19

How to Negotiate a Lease Do you require tenant/commercial representation? Ireland boasts a number of global real estate and local agents who can represent your commercial interests in respect of site selection, due diligence, technical analysis, commercial representation and procurement. IDA Property Department can support you in site selection and guidance in respect of the process required to secure the best property solution available. IDA Property Department working directly with you or your commercial representatives can also provide guidance on the commercial options on oﬀer in line with current market trends. Your Customised Property Solution

Key areas to consider include: + Rent: there are significant variations in the rent payable across different locations in Ireland. Benchmark the rent you are paying against other recent transactions in that market. + Incentives: Landlords will sometimes offer incentives to tenants, such as rent free periods or capital contributions. Incentives offered, will depend on the overall terms of any transaction and are subject to negotiation. + Rent reviews: most leases allow the landlord periodically (typically every five years) to increase the rent. This is typically linked to CPI or market value. + Alienation: most leases will allow the tenant to sublet and/or assign the lease, subject to certain provisions. Close attention should be paid to ensure that these provisions are not too onerous. + Lease length: 5 to 15 years is typical, although break clauses can often be negotiated, particularly outside city locations. Shorter term subleases may also be available for those looking for more flexible solutions. + Alterations, repairs and reinstatement: your professional team should make sure that you have the ability to alter premises to your requirements, and that your obligations for repair and reinstatement are not too onerous. For a single let occupancy, leases are typically granted on the basis of a Full Repair and Insuring Lease (FRI) or for multi tenancy occupancy as Internal Repair and Insuring Lease (IRI). The key difference is that the tenant is only responsible for the repair and insurance of their lettable area (under an IRI lease) instead of the repair and insuring of the entire building (under an FRI lease). + Ancillary costs: it’s important to understand additional costs associated with insurance, business rates, value-added tax, stamp duty, Land Registry fees and service charges on multi-tenanted buildings. 20 / 21

Choosing Serviced Office Space + Location: ensure you select a location that has good transport links and the area offers good amenities, these points are crucial to attract the right kind of personnel. It often helps to be located in an area associated with your specific sector. + Price: the rent that you pay includes almost all of the costs that you would normally expect to pay on top of rent in a conventional office. There are no additional costs for services. + Service: offices offer clients flexible, cost-effective, ‘plug & play’ rental solutions. The space is fully fitted and furnished and offers immediate occupation. Office suites can be rented for 1 to 100 people with contract periods from 3 months to 3 years, which operate on a rolling renewal basis. The offices are rented by the workstation, which gives you a total office occupancy cost. + Co Working: Favoured by tech companies this solution is typically open plan and tends to be in an informal setting, offering a community feel and encouraging companies to network with each other on a daily basis. Shared space tends not to be allocated and can be rented hourly, daily or monthly. Section 05

Recruitment & 22 / 23 Employment of Staﬀ

Recruiting Staff in Ireland Ireland has been voted 1st in the World for flexibility and adaptability of its workforce (IMD Competitiveness Yearbook 2016). Ireland's excellent talent can be sourced across a broad range of roles in a number of ways and indeed Ireland is an extremely attractive location in which to live and work for internationally mobile staff.

Using a Recruiting Agency Recruitment agencies can handle the whole process on your behalf, including: advertising, sourcing candidates via online databases and social media; screening CVs and interviewing short-listed candidates to assess suitability; co-ordinating interviews and negotiating offers. They have local knowledge and connections and understand the dynamics of hiring staff in Ireland that will differ from other locations. The fee associated with recruitment agencies is a one-off consultancy fee for permanent and fixed-term recruitment typically ranging from 15-25% of the candidate’s annual salary.

Using the Services of the Department of Social Protection The Department can handle the entire recruitment process on your behalf - advertise jobs, source candidates and assist you with the selection process. You are under no obligation to recruit someone from this service. You can use the service in whole or in part, e.g. use the online jobs board HYPERLINK "http://www.jobsireland.ie" to simply advertise a job and manage the rest of the process yourself. The service includes automatic candidate matching against your job and candidate requirements. There is no cost for this service and the Department can also advise on the range of ﬁnancial supports and other services available. Recruitment & Employment of Staﬀ

Online Sourcing/Advertising You may be using your own in-house recruiters and on-line advertising, also companies have been successful in advertising in Ireland on Indeed.com, irishjobs.ie and specialists trade publications and local newspapers. This can be time consuming but your IDA Regional Manager can share their experiences of this from other companies to ascertain the best approach.

Universities and Colleges The third level Institutes in Ireland are very keen to work with companies in sourcing talent. They will source candidates from their database of candidates through their Careers Departments free of charge and you are under no obligation to recruit from the shortlist presented to you.

Additionally, your IDA Regional Manager could advise on the use of media like the local newspapers which could be a good and cost eﬀective way to advertise for staﬀ. Hosting recruitment fairs in a local hotel and advertising roles through the Regional Skills Forum are all alternatives to the traditional recruitment approach. These approaches will indicate that you are in business and want to recruit locally for talent. Legal Requirements and Terms and Conditions of Employment Without prejudice to the general disclaimer in this document, IDA Ireland strongly recommends that persons establishing a business in Ireland obtain independent professional advice in relation to compliance with Irish employment law. Employers are responsible for ensuring all their employees receive certain basic employment rights. These rights are governed by detailed employment legislation. If you employ people or are setting up a business that will employ people, you need to be familiar with your responsibilities and your employees’ rights. 24 / 25

Here we outline some of the responsibilities of employers. The focus is on your duties to your employees. You can get more information from the Workplace Relations Commission's Information and Customer Service or from bodies representing your sector such as IBEC (the Irish Business and Employers Confederation) or ISME (Irish Small and Medium Enterprises Assocation) or the Small Firms Assocation. The guide for employers, Employment Law Explained (pdf) and the general guide to employment law (pdf) are available on workplacerelations.ie.

The Employers' Disability Information Service provides information and advice for employers on employing staﬀ with disabilities.

Deﬁnition of an employee Employers engage persons on either contracts of service or contracts for services. Only a person engaged under a contract of service is an employee and therefore protected by the full range of employment legislation. An independent contractor or self-employed person will have a contract for services with the party for whom the work is being done. The distinction between a contract of service, and a contract for services can sometimes be unclear but the type of contract a person is engaged under can have implications for both employer and employee in matters such as employment protection legislation, taxation and social welfare.

You can find more information in our documents about different types of employment, part-time workers, agency workers and workers on fixed-term or specified purpose contracts. Contracts and terms of employment While the full contract of employment does not have to be in writing, you must give your employee certain terms and conditions of employment in writing within 2 months of starting employment. This information must include the full name of the employer and the employee and details of the job title, the pay, hours of work, notice requirements. Recruitment & Employment of Staff

You can read further details at this link www.citizensinformation.ie.

While most terms and conditions of employment are stated in a written contract or a company handbook, custom and practice in the workplace can also constitute a term of employment, for example, a mid-morning break of 10 minutes.

If you, as the employer, wish to change a term or condition of employment you must agree this change with your employee. This requirement for both the employer’s and the employee’s consent to changes in the terms of the contract is part of contract law.

Rates of pay Most experienced adult workers are entitled to be paid a minimum wage of €9.25 per hour (1st January 2017). You must also give your employees payslips showing their wages and any deductions that have been made.

Hours of work, breaks and rest periods You are responsible for ensuring that your employees are given adequate rest. The Organisation of Working Time Act 1997 sets down the rules governing maximum working hours and daily and weekly rest breaks.

Leave Nearly all employees, full-time, part-time, temporary or casual have annual leave and public holiday entitlements from the time they start work. Most employees are entitled to 20 days’ paid annual leave per leave year. Part-time workers ‘entitlement is generally calculated as 8% of the hours worked subject to a maximum of 4 working weeks per leave year. Employers can determine the timing of annual leave, taking into consideration work requirements; You are also obliged to allow employees to avail of statutory protective leave, such as maternity leave, paternity leave, health and safety leave, parental leave, adoptive leave, and carer’s leave. There is speciﬁc legislation setting down the rules for each entitlement. 26 / 27

Tax and PRSI You are responsible for deducting the correct amount of tax, PRSI, and Universal Social Charge from your employees' wages and remitting these to Revenue using the PAYE system. You also pay employer's PRSI contributions. You must register as an employer with Revenue.

You can read the Employer’s Guide to PAYE and recent changes to the PAYE system on the Revenue website. You can get information about PRSI from the Department of Social Protection.

Employment records As an employer you are required to keep certain records relating to your employees. This is to show that you are compliant with employment legislation. Workplace Relations Commission inspectors will require access to these records during an inspection. You can ﬁnd a guide to how inspections are carried out at www.workplacerelations.ie.

Health and safety in the workplace Under the Safety, Health and Welfare at Work Act 2005 employers have a duty to ensure employees’safety, health and welfare at work as far as is reasonably practicable. In order to prevent workplace injuries and ill health you are required, among other things, to: + Provide and maintain a safe workplace, machinery and equipment + Prevent risks from use of any article or substance and from exposure to physical agents, noise and vibration + Prevent any improper conduct or behaviour likely to put the safety,health and welfare of employees at risk (“horseplay” and bullying at work come within these categories) + Provide instruction and training to employees on health and safety + Provide protective clothing and equipment to employees (at no cost to employees) + Appoint a competent person as the organisation’s Safety Oﬃcer Recruitment & Employment of Staﬀ

Every employer is required to carry out a risk assessment for the workplace which should identify any hazards in the workplace, assess the risks arising from such hazards and identify the steps to be taken to deal with any risks. You must also prepare a safety statement based on the risk assessment. The Health and Safety Authority provides tools to help you with these tasks. Employers are obliged to report any accident that results in an employee missing 3 consecutive days at work (not including the day of the accident) to the Health and Safety Authority.

Disciplinary procedures and dismissal The Workplace Relations Commission has a Code of Practice: Grievance and Disciplinary Procedures which states that employers should have written grievance and disciplinary procedures. Disciplinary procedures set out the stages and process you should follow in relation to alleged shortcomings of an employee. A copy of the procedure needs to be given to an employee at the start of their employment. If you are considering dismissal you must follow fair procedures. This includes giving your employee appropriate warnings, making them fully aware of the allegations against them and give them an opportunity to present their side. You must also give them the opportunity to be represented in any disciplinary procedures by, for example, a trade union oﬃcial or other representative.

If you do dismiss an employee you must be able to show that there were fair grounds for the dismissal and that fair procedures were followed. You can read further details about fair grounds for dismissal at www.workplacerelations.ie. You can read about redundancy procedures also at www.workplacerelations.ie.

Work Councils / Labour Unions There is a requirement to have some form of staff consultative arrangement and this is usually through a Staff representative body or through a Trade Union. The process for employee downsizing is sliding scale of notice required, from one week (during the first year) up to a maximum of eight weeks. 28 / 29

If terminations are required for reasons other than discipline or capability, the principal requirement is to enter into consultation for maximum 30 day period. Probation period prior to conﬁrmation of fulltime permanent status is normal for Irish employers. Probation normally lasts for six months (with the option to extend the probationary period at the discretion of the employer).

Beneﬁts and Salaries Employers in Ireland can choose to pay for employee beneﬁts such as pension plans and insurances. At a minimum, employers must provide access to a PRSA pension plan, should employees wish to pay into a pension plan.

Many employers do provide a range of employee benefits, which can be a very important factor in attracting and retaining employees. Samples of what other multinational companies include in their benefits packages are: + Medical insurance: access to private healthcare for the individual is often one of the most common benefits offered by employers and one of the most valued by employees. Relatively competitive packages can be secured in Ireland. + Flexible working: this can include flexi-time, working from home, job share or part-time working to help employees to maintain a work/life balance. + Transport: a season ticket loan for the price of an annual train ticket is valued by employees commuting by public transport. + Gym membership: a healthy workforce is a productive workforce. Some employers offer gym membership so that employees can exercise before or after work, or even during their lunch hour. Recruitment & Employment of Staff

Organising Employment Visas There are three types of Visa arrangements you may need a. A Critical Skills Employment Permit The purpose of this permit is to attract highly skilled people into the labour market with the aim of encouraging them to take up permanent residence in the State. The annual salary (excluding bonuses) is €60,000 or more b. A General Employment Permit This permit is to attract 3rd country nationals for general skill and labour shortages c. Intra-Company Transfer This visa facilitates the transfer of senior management, key personnel or trainees who are foreign nationals from an overseas branch of a multinational corporation to its Irish branch

A typical Work Permit + Non-EEA nationals employed/working in the State for more than 14 calendar days and less than 90 calendar days + Non-EEA nationals employed on a trial basis (not exceeding 90 days inclusive of date of entry to the State)

50:50 Rule + The 50:50 rule relates to the ratio of EEA to non-EEA nationals + Work permits, green cards and Intra CTs cannot be issued where a consequence of granting the permit would be that more than 50% of employees in a ﬁrm would be non-European Economic Area (EEA) nationals + The 50:50 Rule may be waived for companies in their initial start-up phase 30 / 31

Fast Tracking Work Permits IDA Ireland oﬀers a fast tracking system to its client companies in appropriate cases. IDA Ireland can issue to its clients, when appropriate, a letter of support for Work Permits and Intra Company Transfers.

Whilst the support of IDA Ireland does not guarantee that the application will be successful, it does help to prioritise the processing of the application, thus speeding up the turnaround time.

IDA Ireland requires the following information to support a work permit application: + Applicant’s name + Nationality + Language skill required (if applicable) + Permit Type + Job Title & brief description of role + Salary + A paragraph explaining why the individual is important to the client + Evidence of why an EEA national could not do the job.

Trusted Partner Initiative This Irish Government initiative was set up to ease the administrative burden on employers/connected persons/EEA contractors in expansion mode and to remove the requirement that they replicate the same employer/connected person information in respect of each employment permit application made for grant or renewal. The Trusted Partner Initiative will streamline the application process for the person making the oﬀer of employment/employers/connected persons and EEA contractors when applying for Employment Permits. It is open to companies in expansion mode, start-up companies, as well as regular users of the permits regime. For more information see www.djei.ie. Section 06

Faster Landing 32 / 33 Service

IDA Ireland is keen to support investment into Ireland's larger towns as well as urban centres, to create employment and more balanced regional investments. Five of these towns in particular are being presented to you for a faster landing service. Here are some of the benefits of specifically locating in one of five exciting locations in Ireland – Athlone, Castlebar, Sligo, Tralee and Waterford. This special package holds a variety of choices to suit your needs and they will be in place from your set up date with service providers. Your IDA Regional Manager will connect you to service providers both locally and nationally providing set-up services. Faster Landing Service a. Office Services · Two serviced office desks for the first 2 employees for a period of three months in the Town Centre or on the Institute of Technology campus, free of charge. b. Banking Services · Range of VIP Corporate Banking services for two years to include account opening within 5 days; complimentary pension service; dedicated personal contact, range of discounted banking services and networking programme with business leaders to provider coaching and buddy opportunities. · Waiving of all corporate banking charges for a period of two years from the date that bank accounts are opened. · Complimentary access to Executive Car for a specified period (three months). c. Recruitment Services · Reduced recruitment fee of 12.5% regardless of salary level for two years from start of engagement. Normal fees 15% to 20%, 25% elsewhere. · Reduced advertising fees in local papers for recruitment of roles. d. Payroll Services · Outsourced payroll service for €2,500 per annum for the first two years of your business. · Payroll Management set up cost of €500, once off cost, Year End Processing €750 annual charge, covering all employees and €5 per payslip weekly/monthly charge for two year period. 34 / 35

e. Legal Services In-location consultation on such areas as tax, data protection and review of lease arrangements are some of the services that are provided in these locations as well as a dedicated 'hotline' for employment law advice, for the early stages of your set up. These services are offered at a reduced rate for a fixed period of two years and subject to size and scale of your operation. f. Accountancy Services · Initial set-up tax advice and company formulation, HR and tax consultancy for a set reduced fee. g. Hotel Rates · Preferential rates in certain hotels for a period of time for new clients available in these five locations. Section 07

Getting Connected 36 / 37 Locally as a Business

There are a range of Government and Private Support groups that are available to the business community across Ireland. We encourage companies to work with their IDA Regional Development Manager to identify these partners at a local level that you could contribute to and get the most from for you and your business. In addition to the various sector speciﬁc networks that you can access, here are a selection of other business connections you can make locally:

+ 3rd Level Institutes & Universities There are 14 Institutes of Higher Education in in Ireland and 7 Universities. Each one has a particular interest in working with businesses to meet their needs beyond the traditional graduate provision. Third level Institutes in Ireland host Technology Centres and undertake research & development with companies.

+ Local Authorities Your Local Government Authority plays a very strong role in economic development and actively supports companies by improving infrastructure in Ireland and provide facilities for companies in their start-up phase. They will also provide networking opportunities for businesses. You will be introduced to the appropriate persons via your Client Relationship Manager.

+ Local Enterprise Offices (LEO) Wherever you locate your business in Ireland, you will find a Local Enterprise Office (LEO) that will provide advice, information and support to you in starting up or growing your business. With 31 dedicated teams across the Local Authority network in Ireland, Local Enterprise Offices offer you a wide range of services. The Local Enterprise Office is for people like you that are early stage promoters, start-ups and small business looking to expand. Their services to you include Ideas Generation Workshops, Mentor Programme, Business and Management Development Training Courses, Enterprise Network for Women and Business Development Networks. Getting Connected Locally as a Business

+ Chambers of Commerce Chambers Ireland is Ireland's largest business organisation with a network of Chambers of Commerce in every major town and region in the country. They facilitate the growth and development of the Irish chamber network and enable the chambers in the network to eﬀectively promote the long term development of their locality on behalf of their members.

+ Bilateral Chambers of Commerce There are a number of bilateral chambers in Ireland such as the German-Irish Chamber, British-Irish Chamber and the Canadian-Ireland Board. These Chambers oﬀer a range of services to serve the interests of companies in doing business between both countries. Below is an example of the American Chamber of Commerce in Ireland.

+ American Chamber of Commerce The American Chamber of Commerce Ireland is the representative body for over 600 US ﬁrms located in Ireland. Their main role is to promote a positive environment for inward investment from the US to sustain this $188 billion investment base and grow employment beyond the current 100,000 directly employed in these operations. The Chamber represents their members’ priorities to Government and other key decision makers. They also create great networking opportunities through their exciting event series. Their membership includes top US companies in Ireland, Irish companies that support them and the growing number of Irish companies with business in the US.

The Chamber runs a popular series of events for their members. This includes their Independence Day & Thanksgiving lunches and dozens of other networking sessions and a range of member programmes. 38 / 39

+ Education and Training Boards (ETBs) There are 16 Education and Training Boards in Ireland. They are statutory authorities which have responsibility for education and training, youth work and a range of other statutory functions. ETBs manage and operate second-level schools, further education colleges, multi-faith community national schools and a range of adult and further education centres delivering education and training programmes.

As education and training service providers, ETBs are best placed to respond to the change in educational, training and work life needs in local communities. They provide further education and training to over 200,000 adults annually. Business can benefit from accessing a pool of specifically skilled workers from the ETB and the ETB will work with your business to find trained personnel or/ and train people to meet your needs.

+ Enterprise Ireland Enterprise Ireland is the government organisation responsible for the development and growth of Irish enterprises in Ireland and in world markets. They work in partnership with Irish enterprises to help them start, grow, innovate and win export sales in global markets. In this way, they support sustainable economic growth, regional development and secure employment.

IDA Ireland works closely with this agency, whose companies could be the main supply chain to your business. There are a number of programmes managed by Enterprise Ireland which IDA Ireland companies can also access and these will be shared with you by your Client Relationship Manager.

+ Department of Social Protection This Government Department advises the Government and formulates appropriate social protection and social inclusion policies; designs, develops and delivers effective and cost efficient income supports, activation and Getting Connected Locally as a Business employment services, advice to clients and other related services. For business it provides an excellent recruitment service, financial supports, workplace supports and a guide to the Pay Related Social Security, Redundancy and Insolvency information required by companies operating in Ireland.

+ Regional Skills Forum There are Nine Regional Forum Managers Nationwide. This Government supported network brings employers and the further and higher education system together to build the skills needs for a region. The Forums help employers better understand and access the full range of services available across the education and training system. It also enhances links between education and training providers in planning and delivering programmes, reduces duplication and informs national funding decisions - See more at: www.regionalskills.ie 40 / 41

+ Irish Business and Employers Confederation (IBEC) IBEC is the group that represents Irish business both domestically and internationally. It has over 180 professional services staff in seven locations and is the umbrella group of over 40 different sectoral industry associations. It has over 7,500 members; home grown, multinational, big and small, spanning every sector of the economy. IBEC and its sector groups lobby government, policy makers and other key stakeholders nationally and internationally to shape business conditions and drive economic growth. The IBEC team includes experts across all of the major policy areas key to business: · Economics and taxation · Education and skills · Energy and environment · Transport innovation · Digital economy · Labour market · Diversity · Public services · All island investment · Trade · EU and international affairs

IBEC is a market leader in forecasts and surveys and provides a wide range of professional direct services to members including employer advice and representation on HR and industrial relations issues.

Section 08 Living in Ireland 42 / 43

There are a lot of area speciﬁc guides to living in Ireland. Each of these locations will have its own unique living conditions. Your IDA Regional Manager will make sure you get access to these guides. Below are some links to a taste of living in Ireland. http://www.techlifeireland.com http://www.idaireland.com/connect-and-invest/ Section 09

Your Continuous 44 / 45 Journey post set-up

This Fast Landing Service information pack lets you know about setting up in Ireland but we are so delighted that you selected Ireland as your investment location of choice, that it is our intention to continue with you on your journey. Our IDA Regional Managers and their teams will always be a source for you and will always remain a part of your Ireland based team, supporting you and assisting you where ever possible to be a successful part of your global company here in Ireland.