Auto-Enrolment in Ireland: What MyFutureFund Means for Employers

Auto-enrolment into the MyFutureFund retirement savings system began in Ireland on 1 January 2026. This guide summarises the Citizens Information page on auto-enrolment, last edited on 30 June 2026, with a focus on what it means for employers. It is general information and not legal advice. For the wider context on retirement, see our employer guide to Irish retirement age reform.

Who is auto-enrolled

According to the page, an employee is enrolled for an employment if they do not pay into a pension through payroll for that employment, are aged 23 to 60, and earn €20,000 or more a year across all employments, or more than €5,000 over a 13-week period. Employees outside these criteria who are not paying into a payroll pension can opt in if they are over 18 and below pension age of 66, and the employer must participate in that case too.

Contribution rates

The page sets out contributions as a percentage of pay, with the State adding a top-up:

• Years 1 to 3: employee 1.5%, employer 1.5%, State 0.5%
• Years 4 to 6: employee 3%, employer 3%, State 1%
• Years 7 to 9: employee 4.5%, employer 4.5%, State 1.5%
• Year 10 onward: employee 6%, employer 6%, State 2%

The State top-up is described as 25% of total contributions, or €1 for every €3 the employee pays. Employer and State contributions stop when the employee’s salary reaches €80,000 for that year, and employees cannot pay more or less than the set rate.

A simple illustration

This arithmetic is our own illustration using the rates above, not an example from Citizens Information. For an employee earning €30,000 a year in years one to three, 1.5% is €450 from the employee and €450 from the employer. The State adds €1 for every €3 the employee pays, which is €150. In years four to six, 3% of the same salary is €900 each from employee and employer, and the State adds €300. Employers should use their payroll system and the official handbook for actual figures.

What employers must do

The page says employers must take part in auto-enrolment if an employee is eligible or opts in, register on the MyFutureFund employer portal, meet the obligations set out in the employer handbook, and make contributions on behalf of enrolled employees. The page says non-compliance can result in fines and prosecution, and that where contributions are missed the employer may be fined and required to make repayments with interest.

Opt-out and suspension

• Employees must stay enrolled for at least six months.
• They can opt out in a two-month window, from month six until month eight of membership, and can cancel an opt-out request within 48 hours.
• On opt-out, the employee’s own contributions are refunded, while employer and State contributions stay in the fund.
• Employees can suspend contributions at any time after the first six months. This suspends all contributions, including employer and State ones, and they must wait at least twelve months before restarting.
• Employees who opt out or suspend are automatically re-enrolled after two years if still eligible.

Exemptions and job changes

Employees paying into a pension through the employer’s payroll for that employment are not enrolled. If an employee starts paying into another payroll pension, MyFutureFund contributions stop automatically. The page says job changes do not require action, because the National Automatic Enrolment Retirement Savings Authority (NAERSA) manages the transfer of membership.

Our suggestions

These are our own practical suggestions, not Citizens Information or NAERSA guidance. Review your payroll data to identify who is eligible and who is already in a payroll pension. Brief your payroll team on the opt-out window so that queries are routed correctly. Read the employer handbook that the page links to for the detailed duties. Tell new starters in writing how the scheme interacts with any employer pension you already offer. Keep a record of the date each employee was enrolled, so that you can answer questions on the six-month and eight-month points.

What the sources do not say

The page does not set out payroll reporting requirements, how and where contributions are paid, registration deadlines, specific penalty amounts, or the detail of the employer handbook. It does not say whether employers can opt out of the scheme.

Frequently asked questions

When did auto-enrolment start in Ireland?

On 1 January 2026, according to Citizens Information.

Who is auto-enrolled?

Employees aged 23 to 60 who are not in a payroll pension and who earn €20,000 or more a year across all employments, or more than €5,000 over a 13-week period.

What does the employer contribute in the first three years?

1.5% of pay, matching the employee, with a 0.5% State contribution.

Can employees opt out?

Yes, in a two-month window from month six to month eight of membership. They can also suspend contributions after the first six months.

What happens if an employee already pays into a payroll pension?

They are not enrolled for that employment, and contributions stop automatically if they start paying into another payroll pension.

Next steps

Learnsignal’s offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.