This spring update from our Pensions Group covers topical issues
in pensions law including the latest news on automatic enrolment
and IORP II, updates from the Pensions Authority, Revenue and
European Commission, and a summary of significant recent case
law.
Automatic enrolment
Introduction of Automatic Enrolment Retirement Savings
System Regulations 2025
On 1 January 2026, Ireland's new Automatic Enrolment
(“AE”) retirement savings system, known
as MyFutureFund, went live. The system is to be
administered by the National Automatic Enrolment Retirement Savings
Authority (“NAERSA”). AE operates alongside existing
occupational pension schemes and does not replace them. Whether an
employee must be enrolled depends on whether their employment
qualifies as “exempt employment.”