The new pension rules coming in January 2026 requires Irish employers to auto-enrole eligible staffs into a pension scheme. The rules apply to employees age between 23 to 60 years of age and earning €20,000 or more per year, unless they are already in a qualifying occupational pension.
WHAT YOU NEED TO KNOW AS AN EMPLOYER?
Employees who are outside this age range or whose earnings bracket does not met
this criteria do not have to enrolee automatically.
If your employees already contribute to a qualifying pension, then they may be
exempt.
You must keep accurate records and communication enrolment details clearly.
EMPLOYER’S MAIN DUTIES FOR PENSION COMPLIANCE IN 2026:
To be in line with the pension auto-enrolment requirement in Ireland employer’s must:
Identify your eligible employees for the auto-enrolment
Prepare payroll systems to manage your employees contributions, Opt-in or Out
options as well as employee rights.
Manage and handle automatic re-enrolment every 24 Months.
Nominate a compliance pension provider and maintain correct and accurate records
for audits and reporting.
CONTRIBUTION REQUIREMENTS UNDER AUTO-ENROLMENT SCHEME 2026.
Under the new pension rules , contributions are distributed between employers,
government and employees to create a meaningful retirement savings over time.
The employee contributions start at 1.5% of Gross earnings and eventually increases
to 6% over 10 years period.
The Employer’s contributions need to match the employees contributions, starting at
1.5% and increasing to 6% over the same Period.
The Government contributions Add between 0.5% and 2% to support retirement
savings.
CAN YOUR EMPLOYEES OPT-OUT OF THE AUTO-ENROLMENT?
Yes, your employees can decide to opt-out, however , employers must manage re-
enrolment every 24 Months.