Auto-Enrolment – Employer Help Guide

A complete overview of the Auto-Enrolment scheme and how to process AE in BrightPay

What is Auto-Enrolment?

Auto-Enrolment (AE) is a new national retirement savings scheme launching on 1st January 2026, designed to ensure employees build retirement savings throughout their careers. Eligible employees will be automatically enrolled, with contributions paid by the employee, employer, and the State.

The scheme is managed by NAERSA – The National Automatic Enrolment Retirement Savings Authority, using the MyFutureFund portal.

Who Will Be Automatically Enrolled?

Employees will automatically be enrolled if they:

Are aged 23 - 60 years old
Earn €20,000 or more per year
Are not already contributing to a pension through payroll

Exclusions

Self-employed workers (PRSI Class S)
Participants in CE / Job Initiative / Rural Social Scheme / Tús
Employees currently contributing to a workplace pension via payroll
Some directors depending on PRSI class

Employees aged 18–22 or earning under €20,000 can still opt in voluntarily.

When Does AE Begin?

AE begins: 1st January 2026
MyFutureFund Employer Portal goes live: 1st December 2025 www.myfuturefund.ie
Employers sign in using ROS PREM Cert or payroll agents using TAIN

How Auto-Enrolment Works

Step What Happens

1. NAERSA analyses payroll data over a 13-week period to identify eligibility

2. Employer receives an AEPN (Automatic Enrolment Payroll Notification)

3. BrightPay automatically enrols eligible employees

4. Employer deducts & pays contributions each pay period

5. Submission of AECS (Auto-Enrolment Contribution Submission) before 6:30pm on payday

6. Contributions allocated to each employee’s MyFutureFund investment pot

The contributions will change as follows:

	Employee	Employer	State
January 2026 to December 2028	1.5%	1.5%	0.5%
January 2029 to December 2031	3%	3%	1%
January 2032 to December 2034	4.5%	4.5%	1.5%
January 2035 onwards	6%	6%	2%

Contributions & the €80,000 Annual Cap

Contributions are calculated on?gross pay up to €80,000 per year on all employments *gross pay includes everything including BIK etc
Once an employee reaches €80,000 total earnings in a year, no further AE contributions are deducted for the remainder of that year

Important points

Scenario	What Happens
The €80,000 cap is passed mid-period	Contributions are deducted on the full pay for that period
Over-cap refund	No refund is issued on excess
Multiple employments	NAERSA monitors centrally & updates employers via AEPN to stop contributions

Example:

If YTD earnings = €79,500 and next payslip = €2,000 (total €81,500) → AE applies on €2,000 for that period only. Assuming the correct AEPN is downloaded in the following pay period

Employer Responsibilities

Register via MyFutureFund Employer Portal (1st December 2025)
Complete setup & payment method (Direct Debit recommended)
Retrieve AEPNs when issued
Deduct contributions, submit AECS before 6.30pm on pay day
Notify employees of enrolment & dates using provided templates
Maintain accurate payroll data

Useful Resources?

A dedicated Government website for Auto-Enrolment provides information for both employees and employers.

In addition, a Business Processes for Payroll document is available in the Technical Guides section of the AE Help Centre, which contains information for payroll users and employers.

How to Process AE in BrightPay – Step-by-Step

1. Receiving AEPN Notifications

NAERSA will receive information when you retrieve your RPN or in respect of new employees when an employment is registered with Revenue