Auto-enrolment
What Auto-enrolment is
Auto-enrolment is a new retirement savings system for employees that will be introduced on 1 January 2026.
People who do not have a pension scheme, earn more than €20,000 per year and are aged between 23 and 60 will be automatically enrolled into the new system. This means that they will have extra money when they retire and won’t have to rely on the state pension alone.
You can find out the full material on this page below the form.
Sincerely,
Diogo Oliveira
AUTO-ENROLMENT OR MY FUTURE FUND
The autoenrollment is mandatory, not an option.
Autoenrollment is not an option, you are obligated to comply with these guidelines to avoid penalties and arrears.
EN
What is auto-enrolment?
Auto-enrolment is a new retirement savings scheme for employees who do not already have a workplace pension scheme or an additional pension arrangement.
The National Automatic Enrolment Retirement Savings Authority (NAERSA) will administer the auto-enrolment scheme. NAERSA will act as the caretaker of your interests and savings.
NAERSA will determine if you are eligible for auto-enrolment using Revenue payroll data, and if you are eligible, it will enrol you.
Who will be enrolled?
If you meet these conditions, you will be automatically enrolled:
• aged between 23 and 60
• earning €20,000 or more per annum across all employments
• do not have existing supplementary pension coverage
What are the contribution rates?
The contribution rates for auto-enrolment will be phased in over the first 10 years of the operation of the scheme:
• employee contributions will start at 1.5% of gross pay
• in year four they will increase to 3%
• in year seven they will increase to 4.5%
• in year 10 they will increase to the maximum rate of 6%
How will the government collect the contribution?
The Employers will need to register their bank account for Direct Debit and the payment will be made each payroll submission.
For all details you can find more at
PT
O Auto-enrolment não e uma opção, está obrigatório para todas as empresas a partir de janeiro de 2026
O que é o Auto-enrolment?
O Auto-Enrolment é um novo esquema de poupança para aposentadoria destinado a empregados que ainda não possuem um plano de aposentadoria no trabalho ou outro tipo de previdência complementar.
A Autoridade Nacional de Poupança para Aposentadoria por Autoenrollment (NAERSA) será responsável pela administração do esquema de autoenquadramento. A NAERSA atuará como guardiã dos seus interesses e das suas economias.
A NAERSA determinará se você é elegível para o Autoenrollment utilizando dados da folha de pagamento do Revenue e, caso seja elegível, fará sua inscrição automaticamente.
Quem será inscrito?
Você será inscrito automaticamente se atender a estas condições:
-
ter entre 23 e 60 anos de idade
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receber €20.000 ou mais por ano somando todos os empregos
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não possuir uma cobertura previdenciária complementar existente
Quais são as taxas de contribuição?
As taxas de contribuição para o autoenquadramento serão implementadas gradualmente nos primeiros 10 anos de funcionamento do programa:
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as contribuições dos empregados começarão em 1,5% do salário bruto
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no quarto ano, aumentarão para 3%
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no sétimo ano, aumentarão para 4,5%
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no décimo ano, chegarão à taxa máxima de 6%
Como o governo vai coletar o dinheiro das empresas?
Os empregadores precisam registrar o Banco para Debito Automatico e o dinheiro sera coletado após a emissão do Payroll ao Revenue.
Mais detalhes, perguntas e respostas você encontra no link abaixo
GUIDE FOR THE EMPLOYERS
The autoenrollment is mandatory, not an option.
Autoenrollment is not an option, you are obligated to comply with these guidelines to avoid penalties and arrears.
Dear Client,
Autoenrollment is mandatory from January 2026. Although this was noted in our budget communication, detailed government guidelines were only provided this week in December/2025.
1. Nomad Accounting will handle initial registration, but we need you to complete a consent form and confirm your payment details for the My Future Funds pension (paid by direct debit).See ourform to look after the registration on your behalf, on this page
2. We recommend creating your own ROS certificate to monitor tax liabilities and manage payments via https://myfuturefund.ie/. Our company cannot oversee your pensions if there are insufficient funds or bank issues, but we can assist with certificate setup if needed.
3. You must inform your staff about the scheme, as it will impact their wages. Along with his letter, you can find a template to send them by email. See below
TEMPLATE TO YOU SEND TO YOUR STAFF
Dear team,
We hope this email finds you well,
As you may be aware come January 1st 2026 the auto enrolment scheme is looking to be coming into effect that will automatically enrol all staff members into this pension contribution scheme.
We wanted to inform staff of the details that we are aware of at this moment in time, now come January 1st we will provide more information and the contents of this email may be changed once the auto enrolment comes into effect.
The Auto enrolment scheme will apply to all staff that meet the following criteria –
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Earn over €20,000 per annum;
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Are aged between 23 and 60 years old; and
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Are not already enrolled in a pension scheme.
This is a day one entitlement so all new staff members employed after January 1st will be automatically signed up to this scheme, If you do not fall under the above criteria, you will not be automatically enrolled. However, you will be entitled to voluntarily opt-in to the scheme.
The contributions will be provided by the employee, employer and the state, the contributions are as below –
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Employee and employer Contributions – 1.5% of the employees’ base rate of pay
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State – 0.5% of the employees’ base rate of pay
Employees will have the option to opt out of this scheme, however this is only after a period of 6 months of contribution to the scheme, if an employee opts out they will only receive the contributions they have made back, after a 2 year period the employee will be automatically enrolled back into the scheme to the contributions made by the employee and state will be pool together until the employee is signed back up.
I hope this finds you all well and thank you all for your continuous service, please don’t hesitate to contact me at ……. If you have any questions.
Kind Regards,
FAQ
Autoenrollment is not an option, you are obligated to comply with these guidelines to avoid penalties and arrears.
1. Earnings, Pay Types & Eligibility
Q: Is the contribution based on basic pay only, or does it include overtime, holiday pay, public holiday pay etc.?
A: Contributions are based on total gross pay as reported on the PSR.
Q: What about staff paid term-time only? How are contributions calculated?
A: NAERSA reviews the last 13 weeks of PSR earnings across employments.
Q: Employee earning less than €20k overall but earning above €5k in the last 13 weeks (e.g., apprentice). Are they enrolled?
A: Yes, if the 13-week PSR review shows eligibility.
Q: What happens with variable salaries?
A: Based on the last 13 weeks of PSR submissions.
Q: How are staff who work 10 months a year treated?
A: If no payroll is processed (e.g., July/August), no AE deductions are taken.
Q: If an employee is paid holiday pay in advance, is AE calculated on the full amount?
A: Yes, AE is based on what is paid on the pay date.
Q: How does AE work for seasonal staff?
A: Based on earnings in the last 13 weeks.
Q: If someone earns under €20k annually but above the threshold in the last 13 weeks, are they enrolled?
A: Yes.
2. Opt-In, Opt-Out & Non-Standard Cases
Q: Employee over 60 earning below €20k wants to join. How do they opt in?
A: The employee opts in themselves via MyFutureFund.ie.
Q: Can employees below the €20k threshold opt in?
A: Yes.
Q: Can someone over 59 opt in?
A: Yes, if they are not already in a pension through payroll.
Q: If someone opts in outside age criteria, must employer contribute?
A: Yes.
Q: If an employee is in two jobs will both deduct?
A: Yes, if enrolled in both roles.
Q: Employee contributing privately, not through payroll — are they auto-enrolled?
A: Yes, unless the pension is reported through payroll.
Q: How does an employee avoid auto-enrolment if they have a private pension?
A: Have pension contributions processed through payroll.
Q: If a director on Class S is on payroll, are they automatically included?
A: No — they are not eligible unless they opt in.
Q: Employee on maternity leave in 2025 but normally earns above €20k — are they enrolled in January?
A: Follow the AEPN.
Q: Employee on sick leave and unpaid — do they owe back weeks?
A: Only if employer pays sick pay.
Q: If an employee opts out late (after 2-month window)?
A: They must remain enrolled until the next opt-out window.
3. Pension Interactions & Existing Schemes
Q: Employee already in a pension scheme through payroll — are they exempt?
A: Yes — if it appears on the PSR.
Q: Employee pays into a pension privately but employer doesn't contribute — are they auto-enrolled?
A: Yes.
Q: Employee contributing through payroll to their own PRSA — still auto-enrolled?
A: No — payroll-reported pensions prevent enrolment.
Q: Employer contributes to PRSA but employee does not — is employee exempt?
A: Yes — NAERSA checks all pension fields on the PSR.
Q: If employee joins company pension in December, are they excluded from AE in January?
A: Yes — AEPN will show “0”.
Q: If both jobs have pensions through payroll, is the employee exempt in both?
A: Yes — exemption applies per employment.
Q: If pension is not reported via payroll, does NAERSA need to be informed?
A: No — the employee will be auto-enrolled.
4. Cross-Border, Directors, Class S & Special Cases
Q: UK-based employee with an Exclusion Order — must we do anything?
A: Only if they appear on the AEPN.
Q: Are non-national employees obliged to enrol?
A: Depends on the AEPN.
Q: Cross-border workers resident in NI but working in ROI — are they included?
A: Yes, if they meet the criteria.
Q: CE scheme participant with part-time employment — which employer deducts AE?
A: The employer paying earnings reported on the PSR.
5. Employer & Agent Responsibilities
Q: Who registers the employer on the portal — employer or payroll agent?
A: Preferably the employer if they have ROS access.
Q: Can the payroll agent register on behalf of the employer?
A: Yes — but only with a signed mandate submitted to NAERSA.
Q: Do all employers need to register on the portal?
A: Only to provide bank details.
If no eligible employees exist (e.g., only proprietary directors), registration is not required.
Q: Can both employer and agent access the portal?
A: Yes, if the employer has a digital cert.
Q: Are inactive employers required to register?
A: No.
6. Direct Debits & Contribution Payments
Q: Does Revenue pass pension deductions via ROS RDI?
A: No — this is separate. A new DD is required.
Q: Does the employer need a new Direct Debit to pay NAERSA?
A: Yes (or the agent can set it up with signed authority).
Q: Are DDMs per payroll or monthly?
A: Per payroll — DD activates after 6:30pm on pay date.
Q: When are contributions due if payroll is processed a week late?
A: Based on payment date to the employee.
7. AEPN, AECS & Submission Rules
Q: Is there a separate file to send to NAERSA?
A: Yes, the AECS file — created and sent via the payroll software.
Q: Do corrections update contributions?
A: Yes — if made before 6:30pm on pay date.
Q: Can you reverse payroll after AE submission?
A: Only before 6:30pm on the pay date.
Q: If an employee is mistakenly enrolled, how is it fixed?
A: Enrol them, then the next AEPN will show “0”.
Refunds are arranged via NAERSA.
8. Portal Issues, Errors & Technical Queries
Q: Portal says “payroll records not yet pulled from Revenue” when registering. What do we do?
A: Try again in a few days.
Q: Employer number not recognised?
A: Check if the number begins with a “0” — NAERSA is currently addressing this.
Q: ROS certificate restrictions not applying in the AE portal — GDPR issue?
A: Yes — this is a GDPR concern and is being addressed by NAERSA.
9. Employee Notifications & Letters
Q: Who notifies employees of enrolment — employer or NAERSA?
A: NAERSA, but the software also allows employers to send AE letters.
Q: Will employees be able to log into their portal?
A: Yes — from 1 January.
Q: Is there an enrolment letter for employees?
A: Yes — available in the payroll software.
10. Funds, Contributions & Access
Q: Where can we see the fund choices and default fund?
A: MyFutureFund.ie from 1 January.
Q: Can the pension pot be accessed if an employee moves abroad?
A: Yes — the pot remains with the employee.
Q: Why can people opt out?
A: Personal circumstances.
Q: What happens if an employee dies before retirement?
A: Pension pot is paid to their estate.
11. Miscellaneous
Q: Does company pension outside payroll exempt employees?
A: No — only pensions reported on the PSR count.
Q: Does BIK count toward gross pay for AE?
A: Yes.
Q: Are carers’ benefit or bereavement benefits counted as earnings?
A: Only employment income in PSR