Many in Ireland are aware of Auto Enrolment (AE) going live on 1 January 2026. However, there have been some important recent developments, including plans for emergency legislation to prevent employers from using “token” pension contributions to avoid AE. With that in mind here’s an update on what this means for you and how we can help.
What’s New Legally?
The Irish Association of Pension Funds met with the Department this week. Highlights include:
New Regulations expected in the coming weeks
Standards will apply from 1 January 2026
NAERSA will oversee employer compliance
Your main options going forward:
Register for AE via the NEARSA Portal
The NEARSA employer portal is now live, and all employers must register, even if no employees will be auto-enrolled. You’ll need to enter your company details, banking info, and prepare communications for staff. The link is here.
HSP can draft or review your employee communications so they’re clear and compliant.
Payroll PRSA Contributions
Some employers are considering moving employee PRSA contributions into payroll to avoid AE. However, the Government has raised concerns, particularly around one-off or minimal contributions. Emergency legislation may block this approach.
HSP can review your current setup and liaise with payroll so you understand your options and the risks.
Using an Existing or New Company Pension Scheme
If employees are in a qualifying scheme with payroll contributions, AE won’t apply. But new minimum standards are expected to take effect from 1 January 2026, likely including:
Minimum contribution of 3.5% of gross pay
Employer must pay at least 1.5%
All employees must receive at least the minimum rate (even during probation)
NAERSA will monitor compliance, and employers with non-contributory DB schemes may need to apply for an exemption.
HSP can check whether your current scheme would qualify and prepare any updates to contracts or policies.
Making Scheme Membership Mandatory
Some employers are considering making pension membership a condition of employment. This is now more complex due to upcoming regulations and employee-relations considerations.
HSP can support you with consultation, communication, and the contractual changes involved.
A summary of their update is available on the IAPF website.
How HSP Can Help:
Navigating these changes can be complex. HSP is here to help you stay compliant and streamline your HR operations. We can support you with:
Updating contracts, T&Cs and policies for AE
Drafting all employee communications
Advising on consultation and employee-relations risks
Working alongside your pensions advisers
Keeping you up to date as new guidance is released.
Contact us today to get started.
