Pension auto-enrolment: your employer responsibilities

The new pension auto-enrolment scheme ‘MyFutureFund’ begins on 1 January 2026. It’s time for businesses to register and set up a payment method through the employer portal.

Here are some frequently asked questions from employers about auto-enrolment:

Do I need to register for auto-enrolment as an employer?

Yes, if you do not currently have a workplace pension scheme or additional pension arrangements set up, then you need to sign up for auto-enrolment.

And National Automatic Enrolment Retirement Savings Authority (NAERSA), who are responsible for MyFutureFund, recommend you sign up even if you have a separate pension. This covers you in case an employee is auto-enrolled or is currently outside eligibility but opts in in the future.

How do I register for auto-enrolment?

Registering for auto-enrolment as an employer is a simple process:

• Sign up on the employer portal with the same credentials you use for Revenue Online Services (ROS)

• Fill out your contact details and sign the Ts&Cs

• Set up a payment method for contributions

• Prepare to submit payroll information to MyFutureFund, either by contacting your payroll provider or familiarising yourself with the employer portal

Which employees are eligible for auto-enrolment?

Employees are eligible for pension auto-enrolment if they are aged between 23 and 60, earning more than €20,000 a year across all employments, and are not paying into a pension through payroll. This includes employees who may be on probation, and temporary and seasonal workers.

But employers don’t need to check whether your employees are eligible. NAERSA will identify whether they meet the eligibility criteria and will provide you with welcome letters to download for them.

What are employers’ responsibilities once they’ve signed up to MyFutureFund?

• Inform employees when they have been enrolled in the scheme and give them their welcome letters

• Submit payroll for your enrolled employees to NAERSA by 6.30pm Irish Standard Time on the day they are paid

• Pay the employee and employer contributions to NAERSA each payroll run

• Think about budgets: you have to contribute 1.5% of the employee’s gross pay for the first three years, then 3% from years 4-6, and 4.5% from years 7-9, followed by 6% from 10 years onwards

• Don’t force staff to opt out, or prevent them from opting in

What happens if employers don’t comply with auto-enrolment?

Enforcement measures include issuing notices, legal action and court orders. Minor breaches can incur a fine of up to €5,000, and for serious offences such as withholding contributions or obstructing employee participation, employers could face fines of up to €50,000 and/or up to three years’ imprisonment.

How can BrightHR help?

Maintaining precise payroll can be a challenge. With BrightHR Payroll Navigator, you can securely store your employees’ payroll details, generate and download accurate timesheet reports, make sure your records are detailed and correct and tick all the legal boxes with expert advice.

And if HR admin and paperwork is getting you down, contact BrightHR for a demo of our award-winning software and digital tools. Our industry experts are here 24/7 with HR advice, expert health & safety guidance, and employment law support to help businesses save time, reduce risk, and stay fully compliant.