Auto Enrolment: are you ready for January 2026?
Starting January 1st, 2026, Ireland will introduce the mandatory Auto-Enrolment (AE) retirement savings system, known as My Future Fund. If you employ staff aged 23–60 earning over €20,000 annually who are not already in a pension, you will be required to comply.
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What Is Auto Enrolment (AE)?
Auto Enrolment is a Government-backed pension savings scheme aimed at supplementing the State Pension. Key features include:

Automatic enrolment
Employees are signed up without needing to opt in

Contribution structure
For every €3 the employee contributes, you contribute €3, and the State adds €1

Gradually increasing contributions
Starts at 1.5% of gross pay. Increases to 6% over 10 years

Opt-out
Re-enrolment every 2 years for those who opt out, if still eligible

Opt-in
Employees outside the criteria can opt in voluntarily

You may be exempt
Already offer a qualifying pension? You may be exempt
Download our Auto Enrolment guide
Everything you need to know to prepare your business for Auto Enrolment in January 2026 – explained simply and clearly.
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Is Auto Enrolment right for your business?
Before defaulting to AE, consider your business’s needs:
Do you already offer pensions?
If so, you may not need AE, depending on the scheme’s structure and contribution levels.Need more flexibility?
AE is rigid. A PRSA or occupational pension may offer:Salary sacrifice options
Investment choice
Tailored tax planning
High turnover staff?
AE is ideal for high-churn roles.Stable teams might benefit more from a bespoke pension plan.Want to retain key staff?
Tailored pensions allow higher employer contributions, generous tax-free lump sums, and early retirement options.
Why consider a PRSA or occupational pension instead?
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What employers should do now
Review your current pension arrangements: Ensure they meet or exceed AE requirements.
Communicate with employees: Help your team understand what’s changing and why.
Plan for contribution increases: Employer contributions will rise steadily over a decade, budget accordingly.
Seek advice: Not sure if AE is right for your business? Our HR & Payroll team can help you evaluate your options.
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