Reference table

Auto-Enrolment rate schedule 2026 to 2035

Ireland's Auto-Enrolment contribution rates phase in over ten years. Year one (2026 to 2028) is 1.5% employee plus 1.5% employer plus a 0.5% State top-up; year ten (from 2035) is 6% plus 6% plus 2%. The contribution base is gross earnings up to a EUR 80,000 annual cap. Below is the full statutory schedule from the NAERSA-administered scheme, with worked examples for typical Irish salary bands.

Last verified May 2026

PhaseCalendar yearsEmployeeEmployerState top-upCombined
Year 1 to 32026 to 20281.5%1.5%0.5%3.5%
Year 4 to 62029 to 20313%3%1%7%
Year 7 to 92032 to 20344.5%4.5%1.5%10.5%
Year 10 onwardsFrom 20356%6%2%14%

Rates apply to gross earnings up to a EUR 80,000 annual cap. State top-up is structured as EUR 1 for every EUR 3 the employee contributes. Source: Section 52 Regulations 2025 made under the Automatic Enrolment Retirement Savings System Act 2024 .

Annual contribution by salary band

Annual figures assume a single employer, twelve months of full-rate participation, no opt-out, and gross earnings within the EUR 80,000 cap. Pay-period figures are simply the annual figure divided by your pay frequency.

ScenarioEmployeeEmployerStateTotal to pot
EUR 35,000 salary, year 1 (2026 to 2028)€525€525€175€1,225
EUR 35,000 salary, year 10 (from 2035)€2,100€2,100€700€4,900
EUR 60,000 salary, year 1 (2026 to 2028)€900€900€300€2,100
EUR 60,000 salary, year 10 (from 2035)€3,600€3,600€1,200€8,400
EUR 95,000 salary, year 10 (capped at EUR 80,000)€4,800€4,800€1,600€11,200

The EUR 80,000 earnings cap

The contribution base is capped at EUR 80,000 per year per employee. An employee earning EUR 95,000 contributes on the first EUR 80,000 only - the remaining EUR 15,000 is excluded from the calculation entirely. This is a hard ceiling, not a threshold: contributions stop accruing on earnings above EUR 80,000 even if the employee elects to contribute more from net pay (which is not permitted under the scheme anyway).

For multi-employer scenarios, each employment is assessed independently. An employee with two jobs each paying EUR 50,000 is enrolled and capped per employer, not at a combined household level. Payroll software handles cap enforcement automatically using the year-to-date figure on the Auto-Enrolment Payroll Notification.

How this compares to a traditional occupational pension

A qualifying occupational pension scheme that meets the Auto-Enrolment minimum standards exempts the employee from the My Future Fund scheme. To qualify, the existing scheme must offer at least the equivalent total contribution at each phase. In practice, most defined-contribution schemes that match employee contributions at 5% or more already exceed the steady-state combined 12% (employee plus employer) Auto-Enrolment requires.

The substantive difference is tax treatment. Traditional occupational contributions attract marginal-rate tax relief (20% or 40%). Auto-Enrolment contributions attract no tax relief; the State top-up replaces it. A higher-rate taxpayer at 40% in a generous existing scheme is generally better off staying in that scheme. A standard-rate taxpayer in a low-contribution or no-contribution scheme is generally better off in Auto-Enrolment. Confirm with a Pensions Authority-registered adviser before changing any existing arrangement.

Where to go next

Auto-Enrolment rate schedule - frequently asked questions

Practical answers for Irish payroll bookkeepers and finance leads.

Why does the State contribute 0.5% in year 1 instead of marginal-rate tax relief?
Auto-Enrolment uses a State top-up of EUR 1 for every EUR 3 the employee contributes, calculated on gross earnings up to EUR 80,000. This replaces the marginal-rate tax relief that applies to traditional occupational pension contributions. A standard-rate taxpayer roughly breaks even with traditional 20% relief, while a higher-rate taxpayer at 40% would in cash terms have done better with traditional relief on the same employee contribution. The trade-off is structural simplicity for the State and the employee, not parity.
What gross earnings figure is the rate applied to?
The gross-pay field reported on the Pay As You Earn Modernisation Payroll Submission - ordinary salary, overtime, bonus, and commission. Per Department of Social Protection employer guidance, Benefit-in-Kind is not part of the assessable base for Auto-Enrolment, even where it appears on the payslip as a notional taxable amount. Employer Pay Related Social Insurance is also separate and not part of the contribution base.
Do bonuses, commission, and overtime count?
Yes. Discretionary bonuses paid through payroll, sales commission, overtime premia, and shift allowances all flow through the contribution calculation as part of gross pay. One-off retention payments are also caught. Termination payments treated as ex-gratia under section 123 Taxes Consolidation Act 1997 are out of scope - confirm with your accountant before processing. Benefit-in-Kind is excluded.
How does the rate change for an employee mid-year when a phase boundary crosses?
The phase rate is determined by pay date, not by employment start date. A pay run with a pay date of 1 January 2029 applies the year 4 rate (3% / 3% / 1%) even if the employee was enrolled in 2028 at the year 1 rate. Payroll software handles this automatically using the pay-date field on the AEPN. For pay periods that straddle a phase boundary (rare - only fortnightly or monthly pay periods running across 1 January), the entire pay-period contribution is calculated at the rate effective on the pay date.
Are the rates legally fixed, or can a future minister adjust them?
The phased schedule is set by the Section 52 Regulations 2025 made under the Automatic Enrolment Retirement Savings System Act 2024. The Minister for Social Protection can amend the schedule by further regulations, subject to consultation requirements. The four-band ten-year structure is statutory until amended; rates are not adjusted for inflation automatically. Treat this schedule as confirmed for years 1 to 9 and treat the year 10 rate as the steady-state ceiling absent further legislation.
Does the State top-up arrive in the employee's pension pot or in cash?
The State top-up is paid into the employee's My Future Fund pot alongside the employee and employer contributions. It is not paid as cash and does not appear on the employee payslip. It is funded from general taxation, not the Social Insurance Fund, and is not means-tested.