Introduction
Auto-enrolment (AE) is a new retirement savings system that will begin on 1 January 2026.
The scheme is called “My Future Fund” and is designed for employees who do not already have a pension.
A new public body, the National Automatic Enrolment Retirement Savings Authority (NAERSA), has been established to administer the scheme. Under auto-enrolment, the employee, employer, and Government will each make contributions into the employee’s retirement savings account.
- The person responsible for operating the payroll should attend the training provided by their own payroll software provider.
Onboarding for boards of management to the employer portal
A secure employer and agent portal will be available in December 2025. Boards must complete their registration before the school closes on the 19th of December 2025.
The FSSU will issue a note to all schools once the portal is open, along with guidance for the registration process.
Who Will Be Automatically Enrolled?
Employees will be automatically enrolled if they:
- Are aged 23 to 60,
- Earn €20,000 or more per year from all employments, and
- Are not currently part of a pension plan in the relevant employment.
Employees earning less than €20,000 or outside the age range may opt in voluntarily if they are not already contributing to a pension. If you earn less than €20,000 per year, or you are not aged between 23 and 60, you can choose to join the pension scheme if you are not already part of a pension plan.
For auto-enrolment, eligibility is assessed using a rolling 13-week lookback period. The school, as employer, will not be responsible for deciding which employees are auto enrolled. NAERSA will determine eligibility automatically, using information received from Revenue.
This information is based solely on the payroll data already submitted by the school.
In the same way payroll currently receives a Revenue Payroll Notification (RPN) for tax credits, the school will receive an Automatic Enrolment Payroll Notification (AEPN). The AEPN will instruct the payroll system whether an employee must be automatically enrolled, and the board will have no discretion or control over this.
Contribution Rates
Planned Contribution Rates
| Years | Employee | Employer | State |
| 2026 – 2029 | 1.5% | 1.5% | 0.5% |
| 2030 – 2032 | 3% | 3% | 1% |
| 2033 – 2035 | 4.5% | 4.5% | 1.5% |
| 2036 onwards | 6% | 6% | 2% |
Queries
Any queries or clarification on auto-enrolment should be emailed to autoenrolment@welfare.ie
Useful Links
- Gov.ie: Auto-enrolment retirement savings system for employers
- Gov.ie: Auto-enrolment: Your questions answered
- Gov.ie: Auto-enrolment latest news and events
Future information