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ARTICLE · 14 MAY 2026

Employer Action Required For Auto-Enrolment Exemption

William Fry LLP
William Fry LLP
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William Fry LLP

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Ireland's National Automatic Enrolment Retirement Savings Authority (NAERSA) has begun contacting employers whose workplace pension arrangements fail to meet newly introduced minimum contribution...

IrelandEmployment and HR
Ian Devlin
Ian Devlin
Jane McKeever
Jane McKeever
Jane Barrett
Jane Barrett
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We understand that the National Automatic Enrolment Retirement Savings Authority (NAERSA) has begun contacting employers where failure to meet the minimum standards for exemption from auto-enrolment has been identified.

In our previous article (available here), we considered the then newly introduced minimum standards and the immediate practical implications for employers. Employers contacted by NAERSA and at risk of having employees fall below the minimum standards need to consider how to best address that risk.

Understanding the Auto‑Enrolment Minimum Standards (the Standards)

To recap, if an employer already operates a workplace pension (pension scheme or PRSA), that arrangement must now meet the minimum standards set out below to exempt its employees from being auto-enrolled into MyFutureFund (MFF). For defined contribution (DC) schemes and PRSAs, the current minimum standards are:

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