
Bláthnaid Evans
Head of Employment and Corporate Immigration | Legal
Ireland

Bláthnaid Evans
Head of Employment and Corporate Immigration
Ireland
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Insight
09 October 2025
Ireland
1 min read
ON THIS PAGE
RELATED
With pension auto-enrolment just around the corner, employers operating in Ireland need to act now to ensure they are ready well in advance of the commencement date of 1 January 2026.
Ireland's Department of Social Protection has confirmed that it plans to issue its first auto-enrolment payroll notification to all employers in early December 2025 to ensure commencement starts on 1 January 2026. This will be based on the data obtained from the Revenue Commissioners (Revenue) for the key 13 week look back period.
For a full breakdown on pension auto-enrolment in Ireland, read the Employment team's full breakdown of the scheme here: Countdown to pension auto-enrolment in Ireland | Ogier
November 2025: if employees are not enrolled on their employer's occupational pension scheme or personal retirement savings account (PRSA) by the end of November 2025, they will be captured by the State auto-enrolment scheme, namely My Future Fund
December 2025: it is expected that the employer portal will be launched in early December. Once launched, employers will be asked to register on the portal to provide their company details and payment details for future contributions
Early / mid-December 2025: the National Automatic Enrolment Retirement Savings Authority (NAERSA), the authority responsible for pension auto-enrolment, will use payroll data from Revenue to determine which employees are in scope, looking back over a period of 13 weeks
January 2026: if an employee is not within an occupational pension scheme or PRSA, is aged between 23 and 60 and earning at least €20,000, per annum they will fall within the parameters of the auto-enrolment, and an auto-enrolment payroll notification (AEPN) will be issued to the employer in time for the "go live" date in January 2026
Review the status of employees currently on the company pension scheme
Assess whether it makes sense for the business for those employees who are not participating in the company pension scheme should join or if the My Future Fund makes more sense for some or all of those employees
Employee engagement is key - explain auto-enrolment to staff and the differences between the company's scheme and the My Future Fund
Update employment contracts for future hires and consider having a suitable policy in place on pension auto-enrolment
For further information or for assistance on the implementation of the auto-enrolment pension scheme and the My Future Fund in Ireland, contact the Irish Employment team via the contact details below.
Ogier is a professional services firm with the knowledge and expertise to handle the most demanding and complex transactions and provide expert, efficient and cost-effective services to all our clients. We regularly win awards for the quality of our client service, our work and our people.
This client briefing has been prepared for clients and professional associates of Ogier. The information and expressions of opinion which it contains are not intended to be a comprehensive study or to provide legal advice and should not be treated as a substitute for specific advice concerning individual situations.
Regulatory information can be found under Legal Notice
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