ROI is the only country in the Organisation for Economic Co-operation and Development (OECD) group of 36 not to offer some form of pensions Auto-Enrolment.
However, the Automatic Enrolment Retirement Savings System Bill 2024 changed that and the regime should have been introduced to the Republic in January 2025, delayed until 30 September 2025 and now delayed until 01 January 2026.
A 29 April 2025 Press Release from the Department of Social Protection confirms the delay giving the following as some of the reasons for the delay:
- Alignment of the new system with the ROI tax year (which starts on the first calendar day of the year);
- Additional time for payroll providers, especially smaller providers, to ready their systems for the launch; and
- Additional lead-in time for employers, particularly small and micro businesses, to ensure they can be compliant with the legislation from the start
The purpose of this piece is to communicate the above message if you have clients in Ireland. Further, to say that Auto-Enrolment in Ireland is not the same as Auto-Enrolment in the United Kingdom (UK), though there are similarities.
For Bookkeepers
If you are offering payroll as a service to clients in Ireland, do be aware that Auto-Enrolment there is comparable to the regime in the UK, however, it is not the same. For example, the regime refers to employees, though this applies to workers in the UK. Further, the employees that are to be placed into the pension scheme fall into the narrower band of being at least 23 years and under 60 years of age.
ICB recommends looking at Citizens Information (for general guidance) plus the following updated guidance from the Department of Social Protection:
