Auto-Enrolment for Employers
As an employer, you have legal obligations under the auto-enrolment scheme. Here's what you need to know about registration, payroll, contributions, and employee eligibility.
Your obligations
- 1.Register with NAERSA (the National Automatic Enrolment Retirement Savings Authority)
- 2.Identify eligible employees (aged 23-60, earning >€20K, no existing workplace pension)
- 3.Deduct employee contributions from payroll (1.5% initially)
- 4.Match with your employer contribution (1.5% initially)
- 5.Remit both contributions to NAERSA
Cost to Employers
In 2026-2028, you contribute 1.5% of each eligible employee's gross salary. This scales up over time:
| Period | Employer rate | Cost per €40K employee |
|---|---|---|
| 2026-2028 | 1.5% | €600/year |
| 2029-2031 | 3.0% | €1,200/year |
| 2032-2034 | 4.5% | €1,800/year |
| 2035+ | 6.0% | €2,400/year |
Already have a workplace pension?
If you already offer an occupational pension scheme to employees, those enrolled employees are exempt from auto-enrolment. However, employees who are eligible but chose not to join your existing scheme may still need to be auto-enrolled.
Penalties for non-compliance
Employers who fail to register or make contributions face penalties under the Automatic Enrolment Retirement Savings System Act. Ensure your payroll provider supports auto-enrolment deductions.
Next steps for employers
- Register with NAERSA at myfuturefund.ie
- Update your payroll system to handle auto-enrolment deductions
- Identify eligible employees (check age, earnings, existing pension status)
- Communicate with staff about the new deduction
- Start making contributions from the correct date
Official employer resources
Use the official portals for registration and scheme-specific notices.
This is general information only. For specific legal or compliance advice, consult your accountant or legal advisor.