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ARTICLE · 16 JANUARY 2026

Automatic Enrolment Retirement Savings System: Minimum Contribution Standards

Addleshaw Goddard
Addleshaw Goddard
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The Automatic Enrolment Retirement Savings System Act 2024 (the Act), together with the Automatic Enrolment Retirement Savings System Regulations 2025...

United KingdomEmployment and HR
Lorna Osborne
Lorna Osborne
Alison Devine
Alison Devine

The Automatic Enrolment Retirement Savings System Act 2024 (the Act), together with the Automatic Enrolment Retirement Savings System Regulations 2025 and Automatic Enrolment Retirement Savings System Regulations (Amendment) (Section 52) Regulations 2025 (together the Regulations), marks a significant transformation in workplace pensions in Ireland. The auto-enrolment system is operational from 1 January 2026, with the MyFutureFund (MFF) employer portal having opened on 1 December 2025.

This article outlines the latest requirements and practical considerations for employers, including the introduction of the minimum contribution standards and the interaction of existing pension arrangements with the Regulations.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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