Reviewed 20 September 2026 · General information, not individual tax advice.
Who is automatically enrolled
Employees are generally automatically enrolled when they are aged between 23 and 60, earn €20,000 or more per year across all employments and do not already have supplementary pension coverage recorded through payroll. Eligibility is determined by the National Automatic Enrolment Retirement Savings Authority using payroll data.
- Aged between 23 and 60
- Annual earnings of at least €20,000 across employments
- No existing qualifying pension contribution through payroll
What employers need to do
Eligible employees generate an Automatic Enrolment Payroll Notification. Employers apply the notification through payroll, show contributions on the payslip and pay the employee and employer amounts to the authority when wages are paid.
- Keep payroll and employee data current
- Apply the latest payroll notification
- Show deductions clearly on payslips
- Set up and monitor the employer portal payment method
Contributions in the introductory period
At launch, the employee contributes 1.5% of gross earnings, the employer matches 1.5% and the State contributes 0.5%, subject to scheme rules and the applicable earnings threshold. Rates increase in later phases. Always confirm current rates in official guidance before running payroll.