Irish Pension Compliance - Last verified 9 May 2026

Auto-Enrolment Ireland - My Future Fund Payroll Software Readiness

My Future Fund, Ireland's Auto-Enrolment Retirement Savings System (AERSS), went live on 1 January 2026. NAERSA now collects contributions from every eligible payroll run. Eight Irish payroll vendors have publicly confirmed AEPN-readiness; here is what the scheme requires, the contribution rates, the opt-out rules - and where each vendor stands.

What Auto-Enrolment means for your payroll software

NAERSA runs eligibility centrally, but your payroll software has to retrieve notifications, calculate contributions, and submit every pay run.

AEPN retrieval from NAERSA

Payroll software must retrieve Auto-Enrolment Payroll Notifications (AEPNs) from NAERSA in the same workflow as Revenue RPN lookups. The AEPN is the instruction to start, change, or stop a contribution for a specific employee.

Phased contribution rate calculations

Contribution rates phase in over ten years - 1.5% each for employee and employer in year one (2026), rising to 6% by year ten (2035). Software must apply the correct rate for the current phase and calculate deductions accurately, including the 0.5% State top-up in year one.

Opt-out and re-enrolment tracking

Employees can opt out after six months, during a defined month 7 to month 8 window. Opted-out employees are re-enrolled every two years. Payroll software must read and apply NAERSA's opt-out and re-enrolment AEPNs automatically.

Contribution submissions alongside PSRs

Contribution data is submitted to NAERSA on or before each pay date. Corrections can be made until 6:30pm on payday. NAERSA collects employer contributions by direct debit using details supplied via the MyFutureFund employer portal.

Verified from vendor public statements - last verified 9 May 2026

Irish payroll software - Auto-Enrolment readiness

Status based on each vendor's own documentation or release notes. Confirm your specific version directly with the vendor before your first post-go-live pay run.

BrightPay

Auto-Enrolment ready. BrightPay published dedicated AE help guides and FAQ documentation covering employee assessments, enrolments, and ongoing compliance. Built in Dublin by Thesaurus Software. Also handles PAYE Modernisation, SEPA XML for AIB, BOI, PTSB, and Ulster Bank. From €229/year.

Collsoft Payroll

Auto-Enrolment ready. Collsoft published an Auto-Enrolment webinar on 7 October 2025 covering the 1 January 2026 scheme go-live. Strong in construction with RCT and CSO reporting. Full PAYE Modernisation and SEPA XML for AIB, BOI, and PTSB. From €199/year.

Thesaurus Payroll Manager

Auto-Enrolment ready. Developed by the same Dublin company as BrightPay, Thesaurus shares the AE engine. Most affordable fully compliant Irish payroll option. Full PAYE Modernisation and ROS integration. From €229/year ex VAT for up to 10 employees.

Big Red Book Payroll

Auto-Enrolment ready. Big Red Book / Big Red Cloud published detailed AE guidance and shipped full My Future Fund functionality in its Payroll 2026 release in December 2025, including AEPN lookups, automatic contribution calculation, employee notifications, and NAERSA submissions. Included at no extra cost.

Sage Payroll Ireland

Auto-Enrolment ready. Sage published Irish-market knowledge-base articles covering AEPN retrieval and automatic employee, employer, and State contribution calculation. Sage 50 Payroll Ireland update available from late 2025. Contact Sage Ireland for current pricing.

Parolla

Auto-Enrolment ready. Parolla published explicit AEPN-readiness documentation covering NAERSA contributions, opt-out window handling, and the €80,000 earnings cap. Cloud-native Irish payroll built for accountants and small employers. Full PAYE Modernisation and ROS integration.

SimplePay

Auto-Enrolment ready. SimplePay published an Irish My Future Fund guide covering employer setup, AEPN lookups, and phased contribution rates. Cloud payroll with strong multi-employer (bureau) support. Full PAYE Modernisation. From €17/month for up to 5 employees.

Payback

Auto-Enrolment ready. Payback published support documentation confirming AEPN retrieval, NAERSA submissions, and automatic phased contribution calculation. Long-established Irish desktop payroll. Full PAYE Modernisation and SEPA XML. Contact Payback for current pricing.

Surf Payroll (discontinued)

Surf Payroll was discontinued on 1 January 2025 and is no longer sold or supported. Existing Surf customers were offered a migration path to BrightPay under the same Bright Software Group ownership. If you are still running a legacy Surf installation, migrate to BrightPay (or another AEPN-ready vendor) before your next pay run - Surf cannot retrieve AEPNs.

QuickBooks Payroll

Not currently AE-native. Intuit has not published dedicated Irish My Future Fund guidance, and QuickBooks Payroll does not natively retrieve AEPNs or submit to NAERSA. Not recommended as a standalone Irish payroll tool - pair QuickBooks accounting with a dedicated Irish payroll vendor (BrightPay integrates with QuickBooks for ledger sync).

Xero (Irish payroll via partner)

Xero does not run Irish payroll natively. Irish customers handle PAYE Modernisation, AEPN retrieval, and NAERSA submissions through an integration partner - BrightPay is the most common pairing. Xero handles general ledger and invoicing; payroll runs through the partner tool.

Payroller

Public AE readiness statement not located. PAYE Modernisation confirmed. Verify auto-enrolment support status directly before using for a 2026 pay run.

How to prepare your payroll for Auto-Enrolment now

Steps Irish employers should take in the first pay cycles of 2026 and beyond.

  1. 1

    Register on the MyFutureFund employer portal

    Set up your profile on the NAERSA employer portal and supply direct debit details so contributions can be collected. There is no advantage to delaying - contributions became due from the first payrolls of 2026 regardless of whether the employer registered.

  2. 2

    Confirm your payroll software is on a 2026 release

    Contact your payroll provider. Ask for explicit written confirmation that your current version supports AEPN lookups, phased contribution calculations, and NAERSA submissions. BrightPay, Collsoft, Thesaurus, Big Red Book, Sage, Parolla, SimplePay, and Payback have all published public readiness statements. If you are still running Surf Payroll - it was discontinued in January 2025 and cannot retrieve AEPNs.

  3. 3

    Flag employees already in a qualifying pension scheme

    NAERSA determines eligibility centrally, but you should ensure your payroll software excludes employees whose existing occupational pension meets the AERSS minimums. Confirm qualification with your pension trustee.

  4. 4

    Budget for employer contributions

    Employer contributions start at 1.5% of gross pay in 2026 and rise to 6% by 2035. For a business with 10 employees on an average €35,000 salary, that is approximately €5,250 per year in year one, rising toward €21,000 per year by year ten.

  5. 5

    Confirm employee data accuracy

    Ensure your payroll software has accurate PPSN, date-of-birth, and salary data for every employee. AEPN matching depends on these fields. Inaccurate records produce enrolment errors that can only be corrected via NAERSA support.

For Irish employers and HR managers

Auto-Enrolment Ireland - frequently asked questions

What is Auto-Enrolment in Ireland?
Ireland's Auto-Enrolment Retirement Savings System (AERSS), branded as My Future Fund, automatically enrols eligible employees into a workplace pension if they are not already in a qualifying scheme. Employers, employees, and the State contribute. Enrolment covers employees aged 23 to 60 earning over €20,000 per year who are not in an existing qualifying occupational pension. The scheme is administered by the National Automatic Enrolment Retirement Savings Authority (NAERSA) under the Automatic Enrolment Retirement Savings System Act 2024.
When did Auto-Enrolment start in Ireland?
My Future Fund launched on 1 January 2026 after the original 30 September 2025 go-live was postponed. NAERSA began collecting contributions from the first payrolls of 2026. The Automatic Enrolment Retirement Savings System Regulations (Amendment) (Section 52) Regulations 2025 were signed by the Minister for Social Protection on 22 December 2025 and took effect from 1 January 2026. Contribution rates phase in over ten years: starting at 1.5% each for employee and employer in year one, rising to 6% each by year ten (2035).
What are the Auto-Enrolment contribution rates?
Contributions phase in over ten years. Years 1 to 3 (2026 to 2028): 1.5% employee + 1.5% employer + 0.5% State top-up. Years 4 to 6 (2029 to 2031): 3% + 3% + 1%. Years 7 to 9 (2032 to 2034): 4.5% + 4.5% + 1.5%. Year 10 onwards (from 2035): 6% + 6% + 2%. The State top-up is structured as €1 for every €3 the employee contributes. Contributions are calculated on gross earnings up to a cap of €80,000 per year.
Which payroll software supports Irish Auto-Enrolment?
Eight Irish payroll vendors have published Auto-Enrolment readiness guidance or release notes covering NAERSA contributions and AEPN lookups: BrightPay, Collsoft, Thesaurus Payroll Manager, Big Red Book Payroll, Sage Payroll Ireland, Parolla, SimplePay, and Payback. Sage 50 Payroll Ireland ships AEPN retrieval and automatic employee, employer, and State contribution calculation. Big Red Book shipped the feature in its Payroll 2026 release in December 2025. Surf Payroll was discontinued on 1 January 2025 and migrated to BrightPay. QuickBooks Payroll is not currently AE-native, and Xero handles Irish payroll only via integration with BrightPay. Verify your version directly with your vendor.
What does your payroll software need to do for Auto-Enrolment?
Payroll software must retrieve AEPNs (Auto-Enrolment Payroll Notifications) from NAERSA in the same way it retrieves RPNs from Revenue. It must calculate employee, employer, and State contributions for each pay run at the correct phase rate, apply the €80,000 earnings cap, deduct employee contributions from net pay, and submit contribution data alongside the PAYE Modernisation Payroll Submission. NAERSA collects employer contributions by direct debit using the payment details supplied through the MyFutureFund employer portal.
Can employees opt out of Auto-Enrolment?
Yes, but only during a defined window. Employees must remain enrolled for a minimum six-month participation period before they can opt out. The opt-out window runs from the start of month 7 to the end of month 8 after enrolment. Employees who opt out are automatically re-enrolled every 2 years and can opt out again during each new opt-out window. Employers cannot offer incentives to opt out or use opt-out status in employment decisions.
Does Auto-Enrolment replace my company's existing pension scheme?
No. If an employee is a member of a qualifying occupational pension scheme that meets AERSS minimum contribution standards, they are exempt from Auto-Enrolment. NAERSA identifies whether employees are eligible, so employers do not have to determine eligibility themselves - but you should flag employees with a qualifying scheme so NAERSA excludes them. Confirm qualification with your pension trustee or broker.
Does Auto-Enrolment apply to company directors?
It depends on how the director is paid. A director drawing a PAYE salary who meets the eligibility criteria (aged 23 to 60, earning €20,000+) will be assessed by NAERSA like any other PAYE employee. A director who draws dividends only, with no PAYE salary, is generally not eligible. Check with your accountant before your first post-go-live payroll run.
What should I do now to prepare for Auto-Enrolment?
Register your business on the MyFutureFund employer portal and supply direct debit details so NAERSA can collect contributions. Confirm your payroll software is on a 2026 release with AEPN support. Budget for the 1.5% employer contribution from year one. Review your existing occupational pension scheme against AERSS minimums to confirm which employees are exempt. Notify employees in writing before their first enrolment deduction.
What happens if I fail to enrol eligible employees?
The Pensions Authority enforces Auto-Enrolment compliance. Because NAERSA determines eligibility centrally, employers who ignore AEPNs or fail to remit contributions face fixed-penalty notices, civil proceedings for unpaid contributions with interest, and in serious cases prohibition notices restricting business operations. Contributions became due from the first payrolls of 2026 regardless of whether the employer had registered.

More on Auto-Enrolment

Official sources

Last verified 9 May 2026. Regulatory-clock pages are reviewed quarterly. Next review due 9 August 2026.

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