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ByrneWallace I Why Ireland? A guide to doing business in Ireland I 13Atypical EmployeesIrish law also provides for atypicalworking arrangements such as part-timeemployment, fixed term employment,agency/relief work and outsourcing.In addition, some employers facilitateflexible working arrangements includingjob sharing and e-working.Immigration, Work Permits andSecondmentAn entity wishing to set up an operatingbase or branch in Ireland may wish totransfer employees from an alreadyestablished company for the purposesof establishing the new Irish base. Inthe case of employees who are notIrish citizens, Irish immigration law mustbe complied with and applications forresidency and/or work permits may berequired. Various types of work permitsare available and, for companies wishingto transfer employees between offices,an Intra Company Transfer Permit isusually the most suitable, providingthe qualification criteria have beenmet. In addition, employers may wishto establish a secondment policy tofacilitate the temporary transfer ofemployees between operations.occurs where (i) there is a change inemployer as a result of a legal transferor merger; (ii) following the transfer, thebusiness of the operation is continuedon by the new employer; and (iii) thebusiness is transferred as a ‘goingconcern’. Where these criteria aresatisfied, the legislation provides thatthe new employer is legally obliged totake on the existing employees of thebusiness. The terms and conditionsunder which those employees areengaged transfer automatically to thenew employer (with the exception ofpension entitlements) and there is nobreak in continuity of service from theemployees’ point of view.ByrneWallace can help an individualor company intending to invest inIreland to identify the full extent ofissues which will require addressing inorder to ensure a smooth transition.We can assist with the processing ofimmigration documentation and workpermits and also provide in housetraining and seminars to HR teams whomay be new to the Irish employmentmarket as well as those simply wishingto improve on their knowledge in thearea.Protection of Employees on Transferof Undertakings RegulationsWhere it is intended to invest in, orpurchase, an established Irish business,consideration must be given to theEuropean Communities (Protection ofEmployees on Transfer of Undertakings)Regulations 2003. Pursuant to thislegislation, a transfer of undertaking