New Regulations give effect to Ireland’s Auto-Enrolment framework

The State’s automatic enrolment savings system, MyFutureFund, went live on 1 January 2026. Minister Calleary signed the Automatic Enrolment Retirement Savings System Regulations 2025 (the “Principal Regulations”) into law on 18 December 2025.

The Principal Regulations came into operation on 1 January 2026, along with the Automatic Enrolment Retirement Savings System Regulations (Amendment) (Section 52) Regulations 2025 (the “Minimum Standards Regulations”) and the Automatic Enrolment Retirement Savings System (Fees) Regulations 2025 (the “Fees Regulations”). Below we highlight some of the key elements of these Regulations.

The Automatic Enrolment Retirement Savings System Regulations 2025

Contributions

The Principal Regulations provide that participant contributions under the Automatic Enrolment Retirement Savings System Act 2024 (the “2024 Act”) take priority over any other amounts an employer is required to deduct from their employee’s pay, other than PRSI, PAYE and USC.

If after those priority deductions, there are insufficient net wages paid in a particular pay period for the full participant deduction to be made, the employer is liable to pay the shortfall on their employee’s behalf but they may recoup this from future pay.

The Regulations confirm that where an employee receives payments in the period of up to 12 months after their employment ends, contributions must still be deducted at the applicable rate.

Repayment of contributions

The Principal Regulations clarify that NAERSA are liable to repay contributions where an individual is erroneously determined to be eligible for the AE system and contributions are taken from their pay. This was an area of concern for employers and employees alike prior to the promulgation of the Regulations.

Repayments will be made to the bank account of the participant specified by him or her. Alternatively, repayments will be made to the bank account of the employer specified by the employer where the participant so consents or where the participant fails to notify NAERSA of his/her bank details.

Provision of information

The Principal Regulations specify the information that must be furnished by an employer to NAERSA, by NAERSA to an employer and by an employer to an employee.

Employer to NAERSA

NAERSA to Employer

Employer to Employee

Name of employer/business name

Employer address/Eircode

Business sector in which the employer operates

Revenue registration number

Number of employees

Preferred language of communications from NAERSA

Name, telephone number, email and postal address of individual to whom communications to the employer should be directed

Reference number of any payroll agent

Bank information

Eligible employee’s name

Employee’s PPS number

Statement that employee has been automatically enrolled, re-enrolled or enrolled following opt-in into MyFutureFund

Employee’s enrolment date or re-enrolment date

Eligible employee’s name

Employee’s PPS number

Statement that employee has been automatically enrolled, re-enrolled or enrolled following opt-in into MyFutureFund

Employee’s enrolment date or re-enrolment date

Brief details about MyFutureFund

The contribution rates from employee, employer and the State

Any prospective changes in those contribution rates

When/how it is possible to opt-out of MyFutureFund

Link to MyFutureFund Employee Portal

Link to further information

The Principal Regulations provide that the MyFutureFund Employer Portal will have a section for the required information to be provided by an employer to NAERSA. This information must be provided no later than the day on which the employees receive their pay from which the employer contributions will be deducted. The information required to be furnished by an employer to an employee upon the employee’s enrolment in the AE system can be found in the enrolment notification issued by NAERSA via the employer portal.

Fixed Payment Notices

The Principal Regulations prescribe forms and penalty amounts for offences committed under section 128 and 131 of the 2024 Act.

The prescribed amount for the fixed payment notices is €2,500 for an offence under s. 128: hindering an employee from participating in auto-enrolment and for certain offences under s. 131(2): deliberate misrepresentation or concealment to evade employer contribution liability.

There are graduated penalties for offences under s. 131(1): failure to pay contributions on time ranging from €250 if the unpaid amount is less than €1,000 and €5,000 if the unpaid amount is greater than €5,000.

The Regulations set out that the prescribed timeframe for the purposes of s. 131(1) is the period of time which ends at midnight on the fifth working day after the employee has been paid.

The Automatic Enrolment Retirement Savings System Regulations (Amendment) (Section 52) Regulations 2025

The Minimum Standards Regulations were signed into law on 22 December 2025 by the Minister. They address the minimum standards a pension scheme must meet to be considered a “qualifying occupational pension scheme” under s. 51 of the 2024 Act. The Regulations apply in respect of defined contribution schemes, defined benefit schemes and PRSAs.

The Regulations provide for a minimum contribution requirement for DC occupational pension schemes of 3.5% of an employee's gross pay or €2,800 per year, whichever is less. Of this 3.5%, the employer must contribute the lesser of 1.5% of the employee’s gross pay or €1,200 per year. The same thresholds apply in respect of any PRSA supplied by the employer.

Gross pay is widely defined under the Regulations, to include all taxable emoluments, which may require careful monitoring for employees with high elements of variable pay in their remuneration.

DB schemes must confer a long-term benefit based on continuing employment to be qualifying schemes. No specific contribution percentages are outlined for defined benefit schemes in these regulations, eligibility is based on the accrual of long service benefits.

NAERSA will assess compliance with these minimum contribution levels as part of their rolling 3-month assessment of employees' eligibility for the State auto-enrolment system. In the most recent government press release, it was confirmed that NAERSA’s initial focus will be supportive rather than punitive and that employers of schemes where the contribution level is less than the required 3.5% will be contacted with a view to assisting them to become compliant.

The Automatic Enrolment Retirement Savings System (Fees) Regulations 2025

The Fees Regulations cover the fees to be collected by NAERSA in respect of the performance of its functions and the annual fee that is payable by NAERSA to the Pensions Authority in respect of the preparation of a supervisory report.

The Regulations provide that the fees payable to NAERSA by a participant in respect of the performance of its functions shall not exceed €28.60 in any one calendar year. If a participant opts out of auto-enrolment or suspends their contributions, they are exempted from the requirement to pay the fees. The fees payable to the Pensions Authority by NAERSA are €100,000 per year.

For more information auto-enrolment

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