Legislation
Republic of Ireland Auto-Enrolment delayed to 2026
Date
Expected January 2026
Summary
Ireland’s long-anticipated auto-enrolment pension scheme has been pushed back once again, this time to January 2026. Originally expected in early 2024, and then 2025, the delay comes after calls from payroll professionals and stakeholders for more time to prepare.
Once implemented, the scheme will automatically enrol eligible employees (aged 23–60 and earning €20,000 or more) who are not already in a pension scheme, aiming to close the pension savings gap across the workforce.
Key features of the Irish scheme
- Employee contributions will start at 1.5% of gross pay, rising every three years to 6%.
- Employer contributions will match employee contributions.
- For every €3 the employee contributes, the state adds €1.
- Administered centrally by the National Automatic Enrolment Retirement Savings Authority (NAERSA).
If your organisation employs staff in the Republic of Ireland, you’ll need to be ready for these changes from January 2026. It’s a good time to:
- Identify which Irish employees may be eligible.
- Review whether your payroll system can handle Irish auto-enrolment rules.
- Prepare internal comms to help employees understand the new contributions.
While the UK already has auto-enrolment, Ireland’s version introduces different contribution models and governance. If you manage cross-border payroll, be sure your processes are ready to support both frameworks.
You can read the full announcement here.
Payroll legislation guide
May – June 2025 edition Do you know the dates of all the complex payroll legislation changes? Are you aware of what you need to do to ensure your business is compliant?…