Jurisdiction(s):
Ireland

Irish pensions update Spring 2026: Automatic Enrolment (MyFutureFund), ESAP trustee duties, IORP II OMA expiry, PRSA/transfer guidance, Pensions Authority supervision, EU reforms, UK scheme administrator residency, and case law

Published on: 15 April 2026

Published by a LexisNexis Ireland - Banking & Financial Services expert

Legal News

Article summary

Automatic enrolment

Introduction of Automatic Enrolment Retirement Savings System Regulations 2025

On 1 January 2026, Ireland’s Automatic Enrolment (AE) retirement savings system, branded MyFutureFund, commenced. The National Automatic Enrolment Retirement Savings Authority (NAERSA) is tasked with administering the system. AE runs in parallel with current occupational pension schemes and does not replace them. Whether a worker must be enrolled depends on whether their employment counts as ‘exempt employment’. The Automatic Enrolment Retirement Savings System Regulations 2025 (Ireland) (AE Regulations), SI No 637/2025, were signed by the Minister for Social Protection in December 2025 and came into force on 1 January 2026.

Under the AE Regulations, an employee is in ‘exempt employment’ only where their occupational pension arrangement satisfies new minimum criteria:

For defined contribution arrangements, the employer must pay at least 1.5% of gross pay (subject to an annual cap of €1,200); and combined employer and employee contributions must total no less than 3.5% of gross pay (subject to an annual cap of €2,800).
For defined benefit schemes, ongoing service must entitle the employee to accrue a ‘long service benefit’ under the scheme.

Where a defined benefit scheme has been closed to future accrual, or where an...

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