Thank you to all who attended my recent information session on the Auto-Enrolment (AE) Pension Scheme.

 

With implementation starting from 1 January 2026, here are five key takeaways for employers:

 

Employers must Engage

If your employees are aged 23–60, earn over €20,000 annually, and aren’t enrolled in an occupational pension scheme which is coming from their payroll, they will be auto-enrolled. This includes part-time, seasonal and probationary staff.

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You Must Contribute Too

Employer contributions start at 1.5% of gross earnings, rising to 6% over ten years. These are tax-deductible. Contributions must be paid via payroll to NAERSA, the new national auto-enrolment body.

 

Payroll Systems Need Updating

Your payroll must be able to process Auto-Enrolment Participant Notifications (AEPN) and deduct the correct contributions. Early preparation with your payroll provider or payroll software provider is essential.

 

AE Is Not a Replacement for Quality Pensions Advice

Auto-enrolment is fixed and doesn’t allow AVCs, flexible access or financial advice. Traditional workplace pensions may remain a better option for some of your staff, particularly those with higher tax rates.

 

Staff Communication Is Critical

Employers must inform staff about their AE membership and support them in understanding the scheme, opt-out windows, and how it interacts with any existing pension arrangements.

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If you’d like help reviewing your company’s pension setup ahead of 2026, get in touch: emma@ffpltd.ie

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