Auto-enrolment will begin on 1 January 2026.

An employee must meet the following conditions to be automatically enrolled:

• be aged between 23 and 60
• earn more than €20,000 per year
• not currently be paying into a work or private pension through payroll

Auto-enrolment will be run and managed by a new independent body set up by the Department of Social Protection, called the National Automatic Enrolment Retirement Savings Authority (NAERSA).

Further details available on Auto-enrolment: Your questions answered

Employer/Employee queries on the new system can be directed to our auto-enrolment team at autoenrolment@welfare.ie