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ARTICLE · 24 AUGUST 2026

Pensions Update: Summer 2026

Arthur Cox
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Arthur Cox's Pensions Group provides a comprehensive summer update covering critical developments in Irish pensions law, including the commencement of the Employment (Contractual Retirement Ages) Act 2025, new automatic enrolment regulations, enhanced XBRL reporting requirements, and significant updates from the Pensions Authority, Revenue, and recent case law that will impact how pension schemes operate and how trustees fulfill their governance obligations.

IrelandEmployment and HR
Philip Smith
Philip Smith
Daniel Watters
Daniel Watters
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This summer update from our Pensions Group covers topical issues in pensions law including the latest news on automatic enrolment, updates from the Pensions Authority, Revenue and European Commission, and a summary of significant recent case law.

The Employment (Contractual Retirement Ages) Act 2025 Commencement Order 2026 has been published, bringing the Act into force on 29 June 2026.

The 2025 Act introduces measures which will allow employees to notify their employer if they do not consent to retire at the contractual retirement age (“CRA”) which is provided for in their contract. This is applicable to employees who have a CRA which is less than the age at which the State pension is payable, currently 66. The Act provides that an employee may notify their employer that they do not consent to retire at the CRA, and where such notification is given, an employer may not enforce the CRA in circumstances where the employee is less than 66, unless the retirement of the employee in

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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