NAERSA
aka National Automatic Enrolment Retirement Savings Authority, Central Processing Authority, Auto-Enrolment authority
The statutory body that runs Ireland's Auto-Enrolment workplace pension scheme (My Future Fund). Identifies eligible employees, issues Auto-Enrolment Payroll Notifications, and collects contributions from employers. Operationally live since 1 January 2026.
Last reviewed May 2026
Definition
The National Automatic Enrolment Retirement Savings Authority (NAERSA) is the operationally independent statutory body established under the Automatic Enrolment Retirement Savings System Act 2024 to administer Ireland's Auto-Enrolment workplace pension scheme, which is consumer-branded as My Future Fund. NAERSA 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 brought the authority into force. Functionally, NAERSA sits parallel to the Revenue Commissioners in the payroll stack: Revenue issues Revenue Payroll Notifications (RPNs), and NAERSA issues Auto-Enrolment Payroll Notifications (AEPNs) for the same employees where applicable. Payroll software has to retrieve AEPNs each pay period, calculate the phased contribution at the correct rate, deduct it at source, and submit contribution data alongside the PAYE Modernisation Payroll Submission. Employer contributions are collected by direct debit through the MyFutureFund employer portal. NAERSA is funded through scheme charges, not Exchequer subvention, and reports to the Department of Social Protection. The scheme it administers covers employees aged 23 to 60 earning over EUR 20,000 a year who are not already in a qualifying occupational pension scheme.
Why it matters for software choice
Every Irish employer with non-pensioned employees in the eligible band must register with NAERSA and integrate AEPN retrieval into their payroll process; there is no headcount minimum and no sector exemption. NAERSA enforcement is exercised through the Pensions Authority via fixed-penalty notices, civil proceedings for unpaid contributions plus interest, and prohibition notices in serious cases. 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, so any unregistered SME with eligible staff is already accruing liability.
Authority sources
- gov.ie: My Future Fund - Department of Social Protection (www.gov.ie)
- Automatic Enrolment Retirement Savings System Act 2024 (www.irishstatutebook.ie)
- Pensions Authority: Auto-Enrolment guidance (www.pensionsauthority.ie)
Software categories this affects
Vendors covered by this term
BrightPay
Award-winning Irish payroll with full PAYE Modernisation and Revenue integration
Collsoft Payroll
Irish payroll built for construction and mid-size businesses with RCT and CSO reporting
Thesaurus Payroll Manager
Affordable PAYE-compliant Irish payroll, from EUR229 ex VAT per year
Big Red Book Payroll
Irish payroll from Big Red Book, long-established Irish accounting and payroll vendor
Related terms
Auto-Enrolment (My Future Fund)
Ireland's workplace pension scheme, branded My Future Fund. Live since 1 January 2026, administered by NAERSA. Eligible employees aged 23 to 60 earning over EUR 20,000 are automatically enrolled, with contributions deducted at source by payroll software.
PAYE Modernisation
Ireland's real-time payroll reporting regime, introduced by Revenue on 1 January 2019. Every payroll run must submit data to Revenue on or before the date employees are paid.
ROS (Revenue Online Service)
Revenue's secure portal for businesses, agents and large filers. Used to file VAT3, Form 11, CT1, RCT notifications, PAYE submissions and to access Revenue Payroll Notifications (RPNs).