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ARTICLE · 09 JANUARY 2026

Auto-Enrolment Alert: Minimum Contribution Standards For Exemption Now In Force

William Fry LLP
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Ministerial Regulations (the Regulations) have introduced minimum contribution standards for pension schemes being used to exempt employees from enrolment in My Future Fund (MFF).

IrelandEmployment and HR
Ian Devlin
Ian Devlin
Ciara McLoughlin
Ciara McLoughlin
Jane McKeever
Jane McKeever
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Ministerial Regulations (the Regulations) have introduced minimum contribution standards for pension schemes being used to exempt employees from enrolment in My Future Fund (MFF).

These minimum standards take effect from 1 January 2026. Accordingly, employers who were expecting their existing workplace pension to exempt employees from MFF will now need to assess the impact of the Regulations on the plans they had put in place for auto-enrolment (AE).

Background

Under the terms of the Automatic Enrolment Retirement Savings System Act 2024 (the Act), employees are exempt from MFF if employee and/or employer contributions are made via payroll to a "qualifying" pension scheme or "qualifying" PRSA. The Act empowered NAERSA (the regulatory body responsible for MFF) to draw up standards (in consultation with the Pensions Authority) for what is a "qualifying" scheme/PRSA.

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