Michael Cahill (Kerry, Fianna Fail)
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737. To ask the Minister for Enterprise, Trade and Employment if he will examine a proposal (details supplied) that can address the significant staffing shortage in the Irish hospitality industry; and if he will make a statement on the matter. [20678/25]

Alan Dillon (Mayo, Fine Gael)
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Ireland operates a managed, vacancy-led employment permits system maximising the benefits of economic migration and minimising the risk of disrupting Ireland’s labour market. This approach complements the policy objective of Government to upskill the resident population at all levels. Where specific skills prove difficult to source within the European Economic Area (EEA), and where the recruitment for such skills may benefit the State’s economic or social development, the employment permits system enables Ireland to supplement our domestic skills and labour supply by permitting the recruitment of nationals from outside Ireland and the EEA.

My Department has responsibility for the grant of employment permits to eligible occupations provided for under the Employment Permits Act 2024. The legislation provides access to employment permits for employers in the State to hire suitably skilled non-EEA nationals to take up employment in the absence of a skilled Irish/EEA national being available. The employment permits system aims to protect the employment opportunities of the domestic and wider EEA labour market and to not undermine the future employment prospects of those in the State undertaking training.

The Department considers a range of criteria and conditions that must be met when considering an application for an employment permit to fulfil a skills need. Criteria include minimum annual remuneration levels, qualifications required for the role and those held by the applicant, an offer of employment and immigration permission if the applicant is already in the State.

Employment permits are not intended for those in full time training or education. For non-EEA nationals wishing to take up such training in the State, visas for such purposes are a matter for the Department of Justice.

The following chef occupations are eligible for the General Employment Permit, subject to relevant criteria applying:

• Executive Chef with at least 5 years experience;
• Head Chef with at least 5 years experience;
• Sous Chef with at least 5 years experience;
• Chef de Partie with at least 2 years experience; or
• Commis Chef with at least 2 years experience.

Maeve O'Connell (Dublin Rathdown, Fine Gael)
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738. To ask the Minister for Enterprise, Trade and Employment if he will amend the Companies Act 2014 to enable micro-companies to keep their audit exemption for the second year following late returns and instead replace the penalty with fines or other various penalties. [20817/25]

Peter Burke (Longford-Westmeath, Fine Gael)
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The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 has made a range of amendments to the Companies Act 2014. This includes a change to the current audit exemption regime, whereby small and micro sized companies will not in future automatically lose the privilege of audit exemption on a first occasion, in a five year period, of late filing of an annual return with the Companies Registration Office (CRO). This amended approach will ease the burden on small and micro sized companies and is considered appropriate, bearing in mind the importance of timely filing of annual returns with the CRO and having a proportionate penalty regime for late filing.

Work to progress the required changes to the CRO IT system has been prioritised and is expected to be completed by end May, with the relevant provision to be commenced as soon as possible thereafter.