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Auto-enrolment and MyFutureFund in Ireland

Understand the statutory retirement savings system and the questions it raises for employees and employers.

How contributions work

MyFutureFund began in January 2026. During 2026, employee and employer contributions are each 1.5% of gross pay, with a 0.5% State contribution, subject to the scheme’s rules. Eligibility, assessable earnings and future contribution stages depend on the scheme rules.

Contributor2026 rate
Employee1.5%
Employer1.5%
State0.5%

Already have pension coverage?

Eligibility depends in part on qualifying supplementary pension coverage. Do not assume that holding any pension automatically means you are outside the system. Employers should confirm the current rules and payroll treatment for each employee.

Look at the whole benefits strategy

Some employers need to consider director funding, recruitment, retention and scheme governance alongside statutory obligations. A PRSA or occupational arrangement may form part of that wider discussion.

Last reviewed: 21 September 2026. Rules depend on your circumstances.

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