Republic of Ireland’s new Auto Enrolment scheme for pensions

24/11/2025

The Fed is alerting members in the Republic of Ireland to the new Auto Enrolment scheme for pensions, which will take effect from 1st January 2026 following the establishment in October of the National Automatic Enrolment Retirement Savings Authority (NAERSA), which will administer the scheme.

NAERSA will identify which workers are eligible for the scheme, so employers will not need to identify which employees are eligible.

Fed members with businesses in the Republic of Ireland should consider the following:

• The Scheme will apply to employees aged between 23-60, earning €20,000 or more.
• Relevant to about 750,000 employees not currently participating in a Personal Retirement Savings Account (PRSA).
• It will be administered by a government-established Central Processing Authority (CPA)
• Employers will be required to use compatible payroll software and match members’ contributions up to an eventual maximum of 6% subject to an earnings threshold of €80,000. Those not compliant will be subject to penalties.
• Businesses will be able to use the Employer Portal for the scheme using the same credentials used to access Revenue Online Services (ROS).
• Full information is available from the Irish Government here: https://www.gov.ie/en/department-of-social-protection/publications/auto-enrolment-retirement-savings-system-for-employers/#how-are-employees-auto-enrolled

For any further questions or concerns, please contact the Fed’s Political Engagement Coordinator on douglas.oliver@nfrn.org.uk