My Future Fund is live. First employee opt-outs arrive July 2026 — is your process ready?
Home → Auto-Enrolment Ireland 2026
Live since 1 January 2026

My Future Fund is live.
Is your payroll actually running it right?

Auto-enrolment launched in January 2026. NAERSA contributions are due at every pay run on time each pay date

My Future Fund — key facts
Launch date1 Jan 2026 ✓ Live
Who runs itNAERSA
Eligible employeesAge 23–60, €20k+ earnings
Year 1 contribution3.5% total (1.5% employer)
AECS submission deadlineOn time each pay date
Employee opt-out windowMonths 6–8 → July 2026
Non-compliance fine€5,000–€50,000
Re-enrolment cycleEvery 2 years if opted out
What changed in January 2026

Auto-enrolment is not a form to fill in. It's an ongoing payroll obligation.

My Future Fund is Ireland's mandatory pension auto-enrolment scheme. It launched on 1 January 2026 and requires active management at every single pay run. Unlike a once-off registration, auto-enrolment creates six recurring tasks that must be completed before each payroll is finalised.

Most businesses registered in January and assumed the hard part was done. It was not. The registration was step one. There are five more steps at every single pay run after that. The ongoing compliance — AEPNs, AECS submissions, and stopping deductions correctly when NAERSA notifies an opt-out — is where errors happen. Opt-out processing and re-enrolment are managed centrally by NAERSA.

⚠️

The opt-out wave arrives July 2026

Employees enrolled from January 2026 can opt out between months 6 and 8. This means July and August 2026 for the first cohort. Employers must process requests through NAERSA, note that refunds are paid directly to employees by NAERSA, and note that re-enrolment is managed by NAERSA timelines. This process is not automatic — it requires active management on every payroll.

How CBCR manages your auto-enrolment

Every step. Every pay run. Nothing for you to do.

1

NAERSA registration and portal setup

We register your business on the MyFutureFund employer portal using your ROS credentials, configure direct debit payment details, and verify your employee eligibility data.

2

Employee eligibility assessment

We identify every eligible employee using NAERSA's 13-week lookback rules, and correctly classify those already in qualifying pensions as exempt.

3

AEPN retrieval at every pay run

Before every payroll, we retrieve the latest Auto-Enrolment Payroll Notifications from NAERSA — applied to each employee's payslip at the correct rate.

4

contributions submitted on time on pay day

The Auto-Enrolment Contribution Submission must reach NAERSA on time each pay date

5

Opt-out and suspension processing

When employees opt out in months 6–8, we stop deductions. NAERSA handles the refund of employee contributions and suspension recording, and 2-year noting that re-enrolment is managed by NAERSA.

6

Payslip integration and employee notifications

Contributions appear correctly on every payslip. We generate all legally required employee notifications — enrolment date, contribution rates, opt-out rights.

7

Ongoing rate changes and monitoring

Contribution rates increase every 3 years. When rates change, we update your payroll automatically — before the effective date, without you having to ask.

Contribution rates 2026–2035

The rates increase every three years. We update your payroll automatically.

PeriodEmployeeEmployerStateTotal
2026–2028 (Years 1–3) ← Current1.5%1.5%0.5%3.5%
2029–2031 (Years 4–6)3.0%3.0%1.0%7.0%
2032–2034 (Years 7–9)4.5%4.5%1.5%10.5%
2035+ (Year 10 onwards)6.0%6.0%2.0%14.0%

Contributions apply to gross pay up to €80,000/year including bonuses, overtime, BIK, and commission. Employer contributions are a deductible business expense for tax purposes.

Non-compliance consequences

Auto-enrolment non-compliance is a criminal offence in Ireland.

The Automatic Enrolment Retirement Savings System Act 2024 gives NAERSA significant enforcement powers. These are legal obligations, not guidelines.

€5k–€50k

Fines per offence for non-compliance with employer obligations

Public

NAERSA publishes a register of employers convicted of non-compliance

+Interest

Withheld contributions attract interest from the date they were due

WRC

Employees can bring claims to the Workplace Relations Commission

Frequently asked questions

Employer questions — answered plainly.

Only eligible employees are automatically enrolled — those aged 23–60, earning over €20,000/year, and not already contributing to a pension through payroll. Employees outside these criteria can opt in voluntarily through the NAERSA portal. CBCR assesses eligibility for your full workforce as part of onboarding.
Yes. Registration on the NAERSA employer portal is mandatory for every Irish employer regardless of whether any staff participate in My Future Fund. If your existing scheme is a qualifying occupational pension or PRSA, affected employees are exempt from MFF — but you must still register and confirm their exempt status. You may need to run two processes in parallel if your existing scheme doesn't cover all eligible employees.
No. Employers are legally prohibited from encouraging, pressuring, or incentivising employees to opt out or suspend contributions. Doing so is a criminal offence under the AE Act 2024 and can result in prosecution and fines. Employees must make the opt-out decision independently through the NAERSA portal.
The employee remains a member of My Future Fund — the pension is tied to the individual, not the employer. When they start a new job, the new employer picks up contributions automatically via NAERSA. Employers must notify NAERSA of the leaving date via payroll.
Yes. Contributions are calculated on total gross pay including bonuses, overtime, commission, and benefit-in-kind — up to the €80,000 annual earnings cap. This is a common source of errors for businesses managing auto-enrolment in-house.

Free auto-enrolment health check

We'll review your current setup and tell you exactly where you stand. No obligation, no sales pressure — just clarity.

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Call us directly
☎ 01 566 5247 ✉ Send us an email

Not confident your auto-enrolment is running correctly?

Book a free health check. 30 minutes, no obligation. We'll check your NAERSA setup, AEPN processing, and opt-out readiness — and tell you exactly what's at risk.

Book your free auto-enrolment health check