ARTICLE · 25 NOVEMBER 2024

Pensions Update: Winter 2024

Arthur Cox

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This Winter update from our Pensions Group covers topical issues in pensions law including the latest news on automatic enrolment, an update on DORA transposition, a summary of proposed changes...

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Michael Shovlin

Deirdre Cummins

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This Winter update from our Pensions Group covers topical issues in pensions law including the latest news on automatic enrolment, an update on DORA transposition, a summary of proposed changes to the Standard Fund Threshold and the taxation of employer PRSA contributions, an overview of the new Cost Transparency Standard, and a case law update.

Briefing

Automatic Enrolment

Automatic Enrolment Commencement Order Signed

As reported in our Summer Update, the Automatic Enrolment Retirement Savings System Act 2024 (the "AE Act") was signed into law on 9 July 2024. The AE Act will come into operation when commenced by orders passed by the Minister for Social Protection. On 30 September 2024, the Minister signed the Automatic Enrolment Retirement Savings System Act 2024 (Commencement) Order 2024 which provides that the parts of the AE Act which require employees to be enrolled into the automatic enrolment ("AE") system will commence on 30 September 2025.

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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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