Auto Enrolment Pension Update for 2026 Rollout

As Ireland prepares for the rollout of My Future Fund, the new Auto Enrolment Pension Scheme launching on 1 January 2026, employers are getting ready for one of the most significant changes to workplace pensions in decades.

Following Big Red Cloud’s latest webinar, hosted by Big Red Book Payroll, employers gained deeper insights into compliance, payroll readiness, and new clarifications from the National Automatic Enrolment Retirement Savings Authority (NAERSA).

Watch the Latest Webinar

New Webinar Recording: Auto Enrolment Pension in Ireland 2026

Note: In the webinar, we mentioned that employer notifications for the Auto Enrolment Employer Portal would begin in November. However, the correct timeline confirmed by NAERSA is that communications will start from the week commencing December 8th, with the portal expected to be available as early as December 1st.

Understanding My Future Fund

My Future Fund aims to make pension savings automatic for Ireland’s workforce. Employees aged 23 to 60 earning €20,000 or more annually, who are not already contributing to a payroll-linked pension, will be automatically enrolled with no forms or provider selection required.

Once enrolled, pension contributions will be shared among the employee, employer, and the State, ensuring sustainable long-term retirement savings. For every €3 an employee contributes, the employer adds €3 and the State contributes €1, turning €3 saved into €7.

The scheme is operated by NAERSA, which will manage registration, eligibility, and oversight of contributions through its online employer portal.

Key Insights from the Webinar

During the session, experts explained how NAERSA will use a 13-week rolling lookback to determine eligibility for new employees based on revenue data. Payroll deductions will apply automatically each pay run, with contributions calculated as a percentage of gross pay and deducted from net pay.

Accuracy and timing are central to compliance. Employers can make corrections to NAERSA submissions until 6:30 PM on payday, after which contributions are final and transferred to pension funds.

Employers also learned that submissions are due in the same manner as payroll, on or before each pay date. However the payment to NAERSA of the contributions becomes due with the submission, rather than getting a monthly bill as with Revenue submissions. This makes it essential for businesses to stay organised and ensure payroll systems are ready before January 2026.

Employer Portal Registration

The National Automatic Enrolment Retirement Savings Authority will begin contacting employers from the week commencing December 8th with details on how to access and register for the Auto Enrolment Employer Portal.

The portal will operate similarly to Revenue Online Service (ROS), offering a familiar login experience. All employers must register, even if they do not have eligible employees, to ensure full compliance.

The portal is expected to go live as early as December 1st, allowing employers to register before enrolment activity begins in 2026. Registering early will help avoid delays once employee enrolments start.

This marks an important step for employers, officially connecting their payroll systems to Ireland’s new national pension framework.

Preparing Your Business

Employers are advised to begin preparation now by identifying staff aged 23 to 60 earning €20,000 or more without a payroll pension and reviewing existing occupational schemes. Early preparation helps businesses forecast contribution costs, which will gradually rise from 1.5% to 6% over ten years, and adjust payroll budgets accordingly.

Big Red Book Payroll continues to support employers through this transition. The Auto Enrolment update will be included in the Payroll 2026 release (December 2025), featuring AEPN lookups, automatic deduction calculations, employee notifications, and submission tracking to NAERSA.

With Big Red Cloud’s expertise, Irish employers can stay compliant, organised, and confident heading into 2026.