Auto-Enrolment Is Coming: What Irish Employers Need to Know Before November Payroll Pension Deadline

November 2025 payroll is the final deadline to establish a qualifying pension plan that would exempt eligible employees from being automatically enrolled into the state-run scheme, My Future Fund, launching in January 2026.

Many businesses, particularly small and medium enterprises, have found themselves scrambling to understand what auto-enrolment means, how it will affect their teams, and what steps they need to take next.

This blog breaks down everything you need to know, from the implications of missing the deadline to how to prepare for the upcoming changes.

What Is Auto-Enrolment?

Auto-enrolment is Ireland’s new national retirement savings scheme designed to ensure that workers who don’t currently have a pension start saving for retirement. It’s a long-awaited reform aimed at addressing the pension coverage gap, nearly 750,000 workers in Ireland have no supplementary pension beyond the State Pension.

Under the scheme, eligible employees will be automatically enrolled into a government-managed pension fund unless their employer has already set up a qualifying private pension scheme noting contributions on their monthly payslip.

Key Dates You Need to Know

A timeline of the remaining AE milestones:

Your employees will be auto-enrolled unless they already contribute to a qualifying pension scheme that is noted on their November payslip.

Who Will Be Auto-Enrolled?

Not all employees are affected. The scheme targets a specific group:

• Age: 23 to 60 years old
• Income: Earning €20,000 or more annually
• Pension status: Not currently a member of a pension scheme noted on their payslip

Employees who meet these criteria will be automatically enrolled but can opt out after a mandatory participation period.

How Contributions Work

Auto-enrolment is a co-funded system involving the employee, employer, and the State. Here’s how contributions will be structured:

The gradual increase allows businesses and employees to adjust financially over time.

What Happens If You Miss the Deadline?

If you don’t set up a qualifying pension scheme by November 2025 payroll, here’s what to expect:

1. Mandatory Registration

You must register on the My Future Fund portal in December 2025. This is where you’ll manage your company’s participation in the auto-enrolment scheme.

2. Automatic Contributions

Starting 1 January 2026, you’ll be required to deduct pension contributions from eligible employees’ salaries and match them with employer contributions. The State will also add a top-up. An AE payroll notification will be issued to employers detailing contributions due and for whom.

3. No Exemptions

Even if you set up a private pension scheme in December, it is likely your employees will be auto-enrolled. Any duplicate contributions will be reviewed and corrected through a reconciliation process between the employer, pension provider, and State to ensure payments are properly allocated.

What You Can Still Do

While you can’t avoid auto-enrolment anymore, you still have options:

Communicate With Your Team

Transparency is key. Let your employees know:

• What auto-enrolment means
• How much will be deducted from their salary
• What your company will contribute
• Their options for opting out or switching to a private scheme, if you operate same.

Prepare for Portal Registration

Make sure your payroll systems are ready to handle pension deductions and employer contributions. Familiarise yourself with the My Future Fund portal and gather necessary documentation.

Why Auto-Enrolment Matters

Auto-enrolment is more than just a compliance issue, it’s a cultural shift in how Ireland approaches retirement savings. For employers, it’s a chance to:

• Improve employee financial wellbeing
• Enhance your benefits offering
• Demonstrate long-term commitment to your team

It also levels the playing field. Previously, only employees in companies with pension schemes had access to retirement savings. Now, all eligible workers will have a pathway to financial security in retirement.

Common Questions Employers Are Asking

-      Can I still set up a pension scheme now?

Immediate action is required, as pension schemes aiming to meet auto-enrolment (AE) deadlines are now being finalised. Once November payslips are issued without a pension contribution, this will not exempt your employees from auto-enrolment obligations.

If a company pension scheme is set up after the November payroll deadline, any duplicate contributions will be identified and corrected through a reconciliation process in the new year.

After joining your company’s pension scheme, employee information will be captured by NAERSA and removed from the AE scheme. As mentioned above, any duplicate contributions will be reviewed and corrected through a reconciliation process.

-      What if my employees already have a pension?

If they’re actively contributing to a qualifying pension scheme, they won’t be auto-enrolled once it is noted on their November payslip.

-      What happens if I don’t register on the portal?

Failure to register could result in penalties and non-compliance issues. The State may intervene to ensure contributions are made.

-      Can employees opt out?

Yes, but only between months 7 and 8 after enrolment, and 6 months after each contribution increase. Employees will be automatically re-enrolled every two years.

Strategic Considerations for Employers

1.    Review Your Benefits Package

Consider whether offering a private pension scheme could help you attract and retain talent. Auto-enrolment is a baseline, you can go beyond it.

2.   Budget for Contributions

Factor employer contributions into your financial planning. The phased increase gives you time to adjust, but it’s wise to prepare now.

3.   Monitor Employee Engagement

Track how your team responds to auto-enrolment. Are they opting out? Are they asking for alternatives? Use this feedback to shape your benefits strategy.

Missing the window to set up a private pension scheme in 2025 means your team will be auto-enrolled into Ireland’s new state-run pension system starting 1 January 2026. While you can’t reverse that outcome, you can still take proactive steps to support your employees and position your business for success.

Auto-enrolment is a major shift, but it’s also an opportunity. By embracing the change, communicating clearly, and offering thoughtful alternatives, you can turn a missed deadline into a strategic advantage.

To discuss setting up a company pension scheme for your company, get in touch.

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