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
Boards of management, as employers, must register on the MyFutureFund Portal. To ensure you are ready for auto-enrolment, please complete the following steps:
A. Register and complete your profile
The Employer Portal is now open, MyFutureFund.ie, please complete the registration process before 31 December 2025.
- Guide to completing the registration on the portal – click here
- Recording of the registration process – click here
B. Submit the bank mandate
Once registered, download and complete the bank mandate from the portal. The signed mandate must be returned to NARSEA before 31 December 2025.
Return address: MyFutureFund, TCS Drive, Letterkenny Technology Park, Letterkenny, Co. Donegal, F92 W8CY
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.
Option to opt in to MyFutureFund: Employees that do not automatically qualify for pension auto-enrolment may choose to opt in to the scheme. This encompasses employees between the ages of 18 and 65 and in receipt of earnings less than €20,000. These employees must register themselves and can do so at the following link: https://myfuturefund.ie/participant
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
Call on 01 568 9555, Monday-Friday, 9am to 6pm (excluding public and bank holidays).
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
Further information