Interactive readiness assessment

Auto-Enrolment Readiness Index 2026

The Automatic Enrolment Retirement Savings System commenced on 1 January 2026. NAERSA is now collecting contributions from every eligible Irish payroll. The cost of unreadiness is not theoretical: the Pensions Authority issues fixed-penalty notices, opens civil proceedings for unpaid contributions plus interest, and can restrict business operations through prohibition notices. If you employ anyone aged 23 to 60 earning at least €20,000 a year who is not already in a qualifying occupational pension scheme, the scheme applies to you. The calculator below scores your readiness, surfaces the exact next steps, and sends a saved report to your inbox.

Last verified May 2026

Headcount by age band

Auto-Enrolment applies to employees aged 23 to 60. Splitting by age band lets the calculator separate in-scope from out-of-scope employees.

Earnings threshold

The €20,000 gross-earnings threshold gates eligibility under the Automatic Enrolment Retirement Savings System Act 2024.

Existing occupational pension scheme
Current payroll software

Your payroll vendor must retrieve Auto-Enrolment Payroll Notifications (AEPNs) from NAERSA, calculate phased contributions, and submit alongside the Pay As You Earn (PAYE) Modernisation Payroll Submission.

NAERSA registration status

The Irish reality of Auto-Enrolment

The Automatic Enrolment Retirement Savings System Act 2024 created the legal scaffolding for Ireland's first universal workplace-pension scheme, branded My Future Fund. The scheme is administered by the National Automatic Enrolment Retirement Savings Authority (NAERSA), an operationally independent body funded through scheme charges. The Section 52 Regulations 2025 brought it into force on 1 January 2026.

Eligibility is fixed by statute. Every employee aged 23 to 60 earning at least €20,000 in gross annual earnings who is not already a member of a qualifying occupational pension scheme is automatically enrolled. The phased contribution schedule runs over ten years: 1.5% / 3% / 4.5% / 6% from employee and employer in years 1 to 3, 4 to 6, 7 to 9, and 10 onwards, with a State top-up of €1 for every €3 contributed by the employee. Contributions are calculated on gross earnings up to the €80,000 annual cap.

Operationally, NAERSA identifies eligible employees centrally and issues Auto-Enrolment Payroll Notifications (AEPNs) the same way the Revenue Commissioners issue Revenue Payroll Notifications. Your payroll software has to retrieve AEPNs, calculate the phased contribution at the correct rate, deduct it from net pay, and submit contribution data alongside the Pay As You Earn Modernisation Payroll Submission on or before each pay date. Employer contributions are collected by direct debit through the MyFutureFund employer portal.

How this index is calculated

The readiness score is a 0-to-100 composite of four signals: NAERSA registration status (30 points), payroll vendor Auto-Enrolment readiness (30 points), existing-scheme posture clarity (20 points), and headcount-data coherence (20 points). Bands are: 0-24 Not started, 25-54 Foundational, 55-84 Ready, 85-100 Compliant. Vendor readiness is sourced from each payroll provider's published documentation or release notes, last verified May 2026. The €20,000 earnings threshold and the 23 to 60 age band are statutory under the Automatic Enrolment Retirement Savings System Act 2024. The phased contribution rates are statutory under the Section 52 Regulations 2025. Indicative only - confirm specific employee eligibility with NAERSA and your payroll vendor before any pay run.

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Auto-Enrolment Readiness 2026 - frequently asked questions

Irish-specific answers, written for finance leads and office managers.

Does Auto-Enrolment apply to my business?
Yes, if you employ anyone aged 23 to 60 earning at least €20,000 per year who is not already in a qualifying occupational pension scheme. The Automatic Enrolment Retirement Savings System Act 2024 makes participation mandatory for employers - there is no headcount minimum, no sector exemption. Sole traders without employees are not covered. Self-employed individuals are out of scope at launch but the Department of Social Protection has signalled future inclusion.
When did NAERSA commence?
The National Automatic Enrolment Retirement Savings Authority (NAERSA) and the My Future Fund scheme commenced on 1 January 2026, after the original 30 September 2025 go-live was postponed. The Section 52 Regulations 2025 were signed on 22 December 2025 and took effect from 1 January 2026. NAERSA collects contributions from the first payroll run of every eligible employer. There is no transitional grace period for employers who failed to register.
What's the employer contribution in year 1?
1.5% of gross earnings, matched by 1.5% from the employee and a 0.5% State top-up (€1 from the State for every €3 contributed by the employee). Year 1 covers calendar years 2026 to 2028. From 2029 the rate steps to 3% employer plus 3% employee, in 2032 to 4.5% each, and in 2035 to the steady-state 6% each. Contributions are calculated on gross earnings up to a cap of €80,000 per year.
How does Auto-Enrolment interact with Pay Related Social Insurance?
Auto-Enrolment contributions are calculated on gross pay before Pay Related Social Insurance (PRSI), Pay As You Earn (PAYE), and Universal Social Charge (USC) deductions. Contributions are not tax-relievable in the same way as occupational pension contributions: the State top-up replaces traditional marginal-rate tax relief. Your payroll software must apply Auto-Enrolment deductions in the same pay run as PRSI and PAYE Modernisation submissions, then submit contribution data to NAERSA alongside the Pay As You Earn Payroll Submission.
Can I opt my employees out of Auto-Enrolment?
No. Employers cannot opt employees out, offer financial inducements to opt out, or use opt-out status in employment decisions. Only employees themselves can opt out, and only during a fixed window: months 7 and 8 after their initial enrolment. NAERSA automatically re-enrols opted-out employees every two years. Employers who interfere with the opt-out process face Pensions Authority enforcement action.
Which payroll software supports NAERSA reporting?
BrightPay, Collsoft Payroll, Thesaurus Payroll Manager, Big Red Book Payroll, and Sage Payroll Ireland have all published Auto-Enrolment readiness statements covering Auto-Enrolment Payroll Notification (AEPN) retrieval, phased contribution calculations, and NAERSA submissions. QuickBooks Payroll, Surf Payroll, Payroller, and Xero have not published equivalent verified statements at the time of writing. The calculator above flags your specific vendor and recommends compliant alternatives if needed.
What happens if I miss the deadlines?
The Pensions Authority enforces Auto-Enrolment compliance. Employers who ignore Auto-Enrolment Payroll Notifications or fail to remit contributions face fixed-penalty notices, civil proceedings for unpaid contributions plus interest, and in serious cases prohibition notices restricting business operations. Because NAERSA centrally identifies eligible employees, ignorance of an employee being in scope is not a defence. Contributions became due from the first payroll run of 2026 regardless of whether the employer had registered.
Does Auto-Enrolment replace my existing occupational pension scheme?
No. If an employee is in a qualifying occupational pension scheme that meets the Automatic Enrolment Retirement Savings System minimum standards, they are exempt. Mark them as exempt in your payroll system so NAERSA excludes them from Auto-Enrolment Payroll Notifications. Confirm scheme qualification with your pension trustee or broker before relying on the exemption.

Results are indicative only and based on the information provided. Data may not reflect current vendor offerings and is subject to change. Always verify details directly with vendors before making purchasing decisions.