Auto-Enrolment in Ireland: MyFutureFund Rules, Rates and Opt-Out (2026)

Since 1 January 2026, employers in Ireland must enrol eligible employees in a State-run retirement savings scheme, branded MyFutureFund. The employee, the employer and the State all pay in, and the employee does not have to sign up or choose a fund to be included.

The scheme is set up by the Automatic Enrolment Retirement Savings System Act 2024 and run by the National Automatic Enrolment Retirement Savings Authority (NAERSA). This page explains who is enrolled, what is paid, when you can leave, and what employers must do.

Information last verified on 26 October 2026. This page is general legal information for the Republic of Ireland, not legal or financial advice.

What is auto-enrolment?

Auto-enrolment is a retirement savings system for employees who do not already have a pension through their pay that meets set minimum standards. Contributions are deducted through payroll and paid to the Authority, which in the Act is called An tÚdarás Náisiúnta um Uathrollú Coigiltis Scoir (section 8), known in English as NAERSA.

The Act was commenced in stages. Parts 1, 2, 6 and 7 came into operation on 31 March 2025 (S.I. No. 500 of 2024), parts of Part 3 on 30 September 2025, and enrolment and contributions on 1 January 2026, under the same commencement order as amended by S.I. No. 439 of 2025. It has since been amended by the Social Welfare and Automatic Enrolment Retirement Savings System (Amendment) Act 2025, and the detailed rules are in the Automatic Enrolment Retirement Savings System Regulations 2025 (S.I. No. 637 of 2025), as amended.

Who is automatically enrolled?

Section 50(2) of the Act sets three tests, judged on the last day of each pay reference period:

• you are aged at least 23 and under 60;
• you are an employee in employment that is not exempt; and
• your total gross pay in all your employments, including exempt ones, is not less than the earnings threshold.

The earnings threshold in section 50(3) is €20,000 where the pay reference period is a year, and a proportionate amount for shorter or longer periods. Citizens Information describes the shorter-period figure as more than €5,000 over 13 weeks; the Act's own wording is "not less than" the threshold.

Nobody is newly auto-enrolled at 60 or over, but a participant already enrolled keeps contributing until pensionable age (section 57(1)). The scheme is for employees, so self-employed income on its own does not lead to enrolment.

When a job is exempt

Under section 51, employment is exempt where the employee is paying into, or the employer is contributing to, a qualifying occupational pension scheme, PRSA, trust retirement annuity contract or PEPP through payroll, as notified to Revenue.

The test is applied job by job. Someone with a company pension in one job and no payroll pension in a second job can be enrolled through the second job if they meet the age and earnings tests. Since 1 January 2026, an occupational pension scheme or PRSA only makes a job exempt if it meets the minimum standards under section 52 (S.I. No. 668 of 2025); no standards have been set for trust RACs or PEPPs, so for now any of those paid through payroll counts. An occupational defined contribution scheme or a PRSA makes the job exempt only if the employer pays at least 1.5% of gross pay (or €1,200 a year, if lower) and employer and employee contributions together reach at least 3.5% (or €2,800 a year, if lower). A defined benefit scheme must let the employee build up a long service benefit. So, for example, paying into a PRSA through payroll with no employer contribution does not make a job exempt.

Opting in

Under section 53, an employee aged 18 or over and under pensionable age, in employment that is not exempt, can choose to join even if they are not automatically enrolled. That covers, for example, an employee aged 20, or one earning under €20,000. The Minister has power under section 56 to change the age limits and the earnings threshold.

How much is paid in?

Section 61 sets the same rate for the employee and the employer, with a smaller State contribution on top. Rates step up every three years. The Act measures the steps from the date section 61 came into operation, so the calendar dates below are derived from the 1 January 2026 start date rather than printed in the Act.

Citizens Information puts the State share as €1 for every €3 you contribute, so for every €3 you pay in, €7 goes into your account. It also says there is no tax relief on MyFutureFund contributions; instead, the State top-up is paid.

Worked example

An employee earning €40,000 a year in 2026 pays 1.5%, which is €600 a year. Their employer also pays €600 and the State adds €200, so €1,400 goes into the account for the year before any investment return.

The €80,000 earnings cap

Section 58(3) says no contribution is payable on gross pay above €80,000 in a financial year, counting pay from all non-exempt employments. The Act's wording applies this to all contributions, so on its text the employee's own deduction stops at the cap as well as the employer and State contributions.

Citizens Information describes the cap as the employer and Government contributions stopping when salary reaches €80,000. Because the Act is the binding text, this page follows its wording. If you earn above €80,000, your payslip and NAERSA are the places to confirm how the cap is being applied to you.

When can you opt out?

You cannot opt out straight away. Section 54(2) allows an opt-out only in the period that is more than 6 months but not more than 8 months after the date on which notice of enrolment was given to you under section 50(7). It is measured from that notice, not from your first deduction and not from 1 January 2026 for everyone.

For example, if you were given notice of enrolment on 20 February 2026, your window runs from roughly 20 August to 20 October 2026. Citizens Information's example of opting out in July or August 2026 assumes an enrolment on 1 January 2026.

The same 6 to 8 month window opens again after a re-enrolment notice, and after the end of years 1 to 3, 4 to 6 and 7 to 9, when the contribution rate rises.

What you get back

Under section 63, if you opt out in your first window your own contributions for the mandatory participation period are refunded. At the later windows that follow a rate increase, only the additional amount above the previous rate is repaid. Employer and State contributions are not refunded; Citizens Information says they stay in the fund for you.

Citizens Information also says an opt-out request can be cancelled within 48 hours. That detail comes from Citizens Information and was not found in the Act itself.

Re-enrolment after opting out

Section 55 provides for automatic re-enrolment once the period of 2 years beginning with your opt-out date has passed, if you are still eligible.

Suspending contributions

Suspension is different from opting out. Under section 62, a suspension may start at least 6 months after your enrolment date. You choose a period of not less than 1 year and not more than 2 years, and the default is 2 years. A new suspension cannot start until 6 months after the previous one ended.

While contributions are suspended you are not a contributing participant (section 57(3)), so your employer and the State stop paying in too.

What employers must do

When the Authority notifies an employer that an employee is to be enrolled, the employer must tell the employee not later than 14 days after receiving the notice (section 50(7)). Failing to do so is an offence (section 50(8)). The same 14-day duty applies to opt-in notices.

After each payroll notification, section 59 requires the employer to calculate the employee contribution, deduct it and pay it to the Authority, and to pay the employer contribution at the same time. Employers register on the MyFutureFund employer portal.

Under section 131(7), once an employer convicted of non-payment pays the sums due, those unpaid contributions cannot be recovered from the employee. Employers are also prohibited from hindering an employee from taking part (section 128).

For other pay deductions and minimum pay rules, see minimum wage in Ireland and statutory sick pay in Ireland.

Penalties for employers

Section 132(1) of the Act sets the penalty for the main employer offences, including failing to notify an employee, hindering participation (section 128), and failing to pay contributions on time or deducting them and not paying them over (section 131).

The higher €50,000 penalty does not apply to missed contributions in general; it is reserved for the specific offences listed. On conviction for non-payment, the employer is liable to pay the unpaid amount with interest, and, if notice was served with the summons, the court may order payment of other unpaid contributions from the previous 3 years.

The regulations set fixed payment amounts for particular offences, for example €2,500 for hindering an employee from taking part, with a graduated scale for non-payment depending on the amount unpaid. Directors and officers can be personally liable where an offence was committed with their consent or connivance (section 132(3)). The Authority can bring summary prosecutions itself (section 133).

This page is general information about Irish auto-enrolment law, not legal, tax or financial advice. Your position depends on your age, earnings and existing pension arrangements. For questions about your own account or an employer's obligations, contact MyFutureFund (NAERSA) or Citizens Information, or speak to a solicitor or regulated financial adviser. More Irish employment topics are on the Ireland employment law hub and the Ireland laws hub.

Frequently Asked Questions

When did auto-enrolment start in Ireland?

Automatic enrolment and contributions started on 1 January 2026. The Automatic Enrolment Retirement Savings System Act 2024 was commenced in stages, with the enrolment and contribution provisions coming into operation on that date.

Who is automatically enrolled in MyFutureFund?

An employee aged at least 23 and under 60, whose total gross pay across all jobs is at least €20,000 a year, in a job without a payroll pension that meets the minimum standards in force since 1 January 2026. People outside those limits, for example aged 18 to 22, can opt in if they are employees in a job that is not exempt.

How much do I pay into auto-enrolment?

For the first three years, 1.5% of your gross pay, matched by 1.5% from your employer and 0.5% from the State. The rate rises to 3% after three years, 4.5% after six years and 6% after nine years, with the State share rising to 1%, 1.5% and 2%. Contributions are not charged on pay above €80,000 a year.

Can I opt out of auto-enrolment?

Yes, but only during a window that runs from 6 months to 8 months after the date you were given notice of enrolment. A similar window opens after each rate increase. If you opt out you get back your own contributions from that period, but the employer and State contributions stay in the fund, and you are automatically re-enrolled after 2 years if you are still eligible.

Can I stop paying into MyFutureFund after the opt-out window?

You can suspend contributions. A suspension can start at least 6 months after you were enrolled and lasts between 1 and 2 years, 2 years by default. While contributions are suspended, your employer and the State also stop paying in.

I already have a company pension. Will I be auto-enrolled?

Not in that job, if you or your employer pay into a pension through payroll that meets the minimum standards in force since 1 January 2026 (S.I. No. 668 of 2025). For a defined contribution occupational scheme or a PRSA, that means an employer contribution of at least 1.5% of gross pay (or €1,200 a year, if lower) and combined contributions of at least 3.5% (or €2,800 a year, if lower). A pension that falls short of those standards does not stop auto-enrolment. The exemption is decided job by job, so a second job without a payroll pension can still lead to enrolment if you meet the age and earnings tests.

What happens to my MyFutureFund account if I change jobs?

Citizens Information says you remain a member of MyFutureFund and do not need to join a new scheme. The National Automatic Enrolment Retirement Savings Authority manages the change.