Ireland’s new auto-enrolment retirement savings system – My Future Fund – goes live on 1 January 2026. If you employ staff in Ireland, you will have new pension obligations for certain employees who are not already in a qualifying workplace pension. Citizens Information+2gov.ie+2

While this is a significant change, the system has been designed to be as payroll-friendly as possible, with the new authority (NAERSA) handling much of the administration on your behalf. gov.ie+1

1. What is My Future Fund?

My Future Fund is a State-run auto-enrolment pension scheme. Eligible employees who are not paying into a pension through payroll will be automatically enrolled. Contributions come from:

• the employee,
• the employer, and
• the State. Citizens Information+1

The scheme is operated by the National Automatic Enrolment Retirement Savings Authority (NAERSA). gov.ie+1

2. Which employees are affected?

Employees will be auto-enrolled if they:

• are aged 23 to 60,
• earn €20,000+ per year (across all employments), and
• are not already in a qualifying occupational or personal pension via payroll. Citizens Information+1

Employees outside these criteria can usually opt in, but the key immediate impact for employers is identifying who will be enrolled through your payroll. Citizens Information+1

3. What are your contribution obligations?

Once auto-enrolment starts, you must:

• deduct the employee contribution through payroll, and
• pay an equal employer contribution to My Future Fund for each enrolled employee. Citizens Information+1

Contributions are phased in over time (starting lower and increasing over several years). The official contribution schedule and examples are set out in the Government guidance. Citizens Information+1

The State adds a top-up to employee savings through the system, which employees will see in their accounts. Citizens Information+1

4. If you already have a pension scheme

Many employers already operate an occupational pension. In that case:

• If your scheme is “qualifying” under the rules and employees are paying in through payroll, those employees will not be auto-enrolled.
• Employees not in your existing scheme (or not contributing through payroll) may still fall into My Future Fund. Citizens Information+2Mercer+2

Government and industry guidance also flags that minimum employer contribution standards for occupational schemes are tightening as auto-enrolment begins, so it’s worth reviewing current arrangements. Mason Hayes Curran+1

5. What employers need to do now (before January 2026)

The My Future Fund Employer Portal is already open, and employers are encouraged to register and set up in advance. gov.ie+1

Your practical next steps are:

1. Register on the My Future Fund portal and complete your employer profile. gov.ie
2. Set up your payment method so employer contributions can be remitted smoothly. gov.ie
3. Check your payroll setup (especially for mixed workforces, multiple employments, and part-time staff). NAERSA will manage enrolment status, opt-outs and re-enrolments, but payroll must transmit and remit contributions correctly. gov.ie+1
4. Plan employee communications so staff understand what is happening and why. gov.ie+1

For a plain-English overview, see Citizens Information’s My Future Fund explainer. Citizens Information

6. Helpful official videos

The Department of Social Protection has a short YouTube playlist covering how auto-enrolment works, eligibility, contribution rates, opt-out rules, and what it means for employers. You may find these useful to share internally. gov.ie+2YouTube+2

7. How can we support you

Most employers will be able to manage My Future Fund by following the portal steps and running payroll as normal. However, some businesses will benefit from extra help, particularly where there are:

• existing pension arrangements to assess,
• complex payrolls, variable earnings, or multiple employments,
• questions about qualifying schemes vs auto-enrolment,
• employee communication needs, or
• budgeting and cost forecasting. gov.ie+2Mercer+2

Our role: we can review your current position, confirm which employees are likely to be enrolled, help you prepare payroll processes, and guide you through compliance.

Fees: Because auto-enrolment is a new, separate compliance burden, assistance in this area will be treated as an additional service and billed separately from your standard annual payroll/accountancy package. We will always agree scope and cost with you in advance, so there are no surprises.

Key takeaways

• Auto-enrolment starts 1 January 2026. Citizens Information+1
• Employers must register on the My Future Fund portal now and be payroll-ready. gov.ie
• You’ll pay matching employer contributions for eligible staff who are auto-enrolled. Citizens Information+1
• If you want us to manage or assist with setup/compliance, it’s an optional add-on service with an additional fee.