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S.I. No. 637/2025 - Automatic Enrolment Retirement Savings System Regulations 2025

S.I. No. 637/2025 - Automatic Enrolment Retirement Savings System Regulations 2025 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English

Article 12SCHEDULE 1 Information To Be Provided to the Authority by an Employer 1.

The name of the employer and, if relevant, the business name under which the employer trades.

  1. The employer’s address including its Eircode.
  2. The business sector in which the employer operates.
  3. The employer registration number assigned to the employer in the register maintained by the Revenue Commissioners under section 988

(2)of the Taxes Consolidation Act 1997 , as substituted by section 71 and schedule 1 paragraph 4(
  1. h)of the Finance Act 2017 . 5. Whether the number of persons employed by the employer is: (
  2. a)within the range 1 to 9; (
  3. b)within the range 10 to 49; (
  4. c)within the range 50 to 249; (
  5. d)250 or more. 6. The employer’s preference to receive communications from the Authority in Irish, or in English. 7. The name, telephone number, email address and postal address of the individual to whom communications from the Authority to the employer should be directed. 8. The reference number of any agent the employer uses for payroll purposes. 9. Except where the employer signifies that it intends to pay contributions due by debit or credit card on each instance when they are due (rather than by way of a direct debit mandate), the following information as regards the bank account from which the employer wishes to make electronic transfers of moneys due to the Authority, and to which the employer wishes the Authority to make electronic transfers of moneys which are being refunded to it, the following details: (
  6. a)the IBAN and BIC Number associated with the Account; (
  7. b)the full name in which the account is held by the bank; (
  8. c)if the account is held with a bank located outside the European Economic Area, the address associated with the account in the bank’s records. 10. Confirmation that the account holder and all signatories required to authorise debits from any bank account have agreed to do so.

Articles 30 to 32 SCHEDULE 2 Communications Following Automatic Enrolment, Opt-In, or Automatic Re-Enrolment 1. As regards the individual who is the subject of the Authority’s determination— (

  1. a)the individual’s name; (
  2. b)the individual’s PPS number; (
  3. c)a statement that the individual concerned has, as the case may be— (
  4. i)been automatically enrolled in MyFutureFund; (
  5. ii)been enrolled in MyFutureFund following his/her application to opt-in; (iii) been re-enrolled in MyFutureFund (
  6. d)the individual’s enrolment date or re-enrolment date, as the case may be. 2. Subject to paragraph 3, the following information regarding MyFutureFund— (
  7. a)brief details about MyFutureFund; (
  8. b)the benefits for an individual of having a MyFutureFund Account; (
  9. c)the levels at which an enrolled individual’s MuFutureFund Account is funded by contributions from— (
  10. i)himself/herself; (
  11. ii)his/her employer; (iii) the State. (
  12. d)any prospective changes in those contribution rates already provided for by law as at the date of enrolment; (
  13. e)when and how it is possible to opt-out of MyFutureFund; (
  14. f)weblinks by which the individual can seek to ascertain the level of their MyFutureFund Account by use of the MyFutureFund Portal; (
  15. g)weblinks to further and more detailed information regarding MyFutureFund. 3. The information specified in paragraph 2 shall be given at a high level, in plain language, and avoiding as much as possible the use of specialist or technical terms.

Article 33

SCHEDULE 3 Information Sharing Part A Information That May Be Shared By Revenue Commissioners 1. With respect to relevant instances in which an employer sends information to the Revenue Commissioners, on or before the making of any payment of emoluments to an employee, pursuant to Regulation 10

(1)of the 2018 Regulations: (
  1. a)the related employer registration number (being the number assigned to that employer in the register maintained by the Revenue Commissioners under section 988, as amended, of the 1997 Act) and, where applicable, any previous employer registration number(s); (
  2. b)where the information has been sent to the Revenue Commissioners by an agent or advisor acting on behalf of the employer, the identifier commonly known as the TAIN assigned by the Revenue Commissioners to the employer’s authorised agent or advisor; (
  3. c)the personal public service number (within the meaning of section 262 of the 2005 Act) of the employee; and, where applicable, any previous such number associated with the same individual; (
  4. d)the employee’s full name and address; (
  5. e)the employee’s date of birth; (
  6. f)the related employer reference and employment identifier (within the meaning of Regulation 10
(1)(j) and 10
(1)(
  1. k)of the 2018 Regulations); (
  2. g)the date of the payment of the emoluments; (
  3. h)the tax year to which the payment of emoluments relates; (
  4. i)the normal pay frequency of the employee; (
  5. j)the date of commencement of the employment originally notified to the Revenue Commissioners pursuant to Regulation 17
(2)(
  1. c)of the 2018 Regulations or its statutory precursors; (
  2. k)the gross pay of the employee (within the meaning of Regulation 10
(1)(
  1. l)of the 2018 Regulations); (
  2. l)the amounts of any contributions made by the employer to— (I) a retirement benefit scheme within the meaning of Chapter 1 of Part 30 of the 1997 Act, (II) a personal retirement savings account within the meaning of Chapter 2A of Part 30 of the 1997 Act, and (III) a PEPP within the meaning of Chapter 2D of Part 30 of the 1997 Act; (
  3. m)the amounts of any contributions or deductions payable by an employee and deductible by an employer from emoluments of the employee and which are— (I) ordinary annual contributions deducted under Regulation 31
(1)(b) of the 2018 Regulations, (II) other contributions deducted under Regulation 31
(1)(b) of the 2018 Regulations, (III) amounts deducted under Regulation 31
(1)(c) of the 2018 Regulations, (IV) amounts deducted under Regulation 31
(1)(ca) of the 2018 Regulations, (V) amounts to be deducted under Regulation 31
(1)(d) of the 2018 Regulations, and (VI) amounts of contributions deducted under Regulation 31
(1)(
  1. e)of the 2018 Regulations; (
  2. n)any date of cessation of employment of an employee notified to the Revenue Commissioners pursuant to Regulation 17
(3)of the 2018 Regulations. 2. With respect to relevant instances in which an employer sends information to the Collector-General, on or before the making of any payment of emoluments to an employee, pursuant to Regulation 13 of the 1996 Regulations: (
  1. a)any pension tracing number notified pursuant to Regulation 13(
  2. i)of the 1996 Regulations; (
  3. b)where the employee is exempt from paying a contribution to the Collector-General, the reason for such exemption as notified pursuant to Regulation 13(
  4. d)of the 1996 Regulations; (
  5. c)the PRSI class and subclass referable to the payment of emoluments to the employee; 3. The following data items submitted to, or created by, the Revenue Commissioners which enable the accurate processing of data referred to in paragraphs 1 and 2— (
  6. a)file generation dates; (
  7. b)submission identifiers; (
  8. c)payroll run reference identifiers; (
  9. d)payslip status identifiers; (
  10. e)line item identifiers, current or previous. 4. In this schedule— “contribution” has the same meaning as it has in the 2005 Act; “relevant instance” means every instance in which— (
  11. a)emoluments are, or are to be, paid to an employee in respect of any pay reference period on the last day of which: (
  12. i)the employee is aged at least 23 years and under 60 years, or (
  13. ii)the employee, not being a person within sub-paragraph (i), has— (I) reached the age of 18 years and is under pensionable age (II) applied under subsection
(1)or
(3)of section 53 to opt-in and where the Authority has determined under the said subsections
(1)or
(3)that the employee is entitled to opt-in, and has given notice of the determination as provided for by subsection
(7)of section 53. (
  1. b)Employment contributions (within the meaning of the 2005 Act) are payable in accordance with any of the following— (
  2. i)section 13 of the 2005 Act; (
  3. ii)articles 81, 82, 83, 83A, 87 or 88 of the 1996 Regulations. Part B Purposes for Which Information May Be Shared By Revenue Commissioners 1. To enable the Authority to operate Part 3 of the 2024 Act, and discharge its functions thereunder, by re-using to the greatest possible extent information which employers are already required by law to furnish to the Revenue Commissioners or the Collector-General in connection with the payment of emoluments by employers to their employees. 2. To thereby— (
  4. a)give effect, in so far as practicable, to the so-called ‘once-only’ principle that, subject to full compliance with relevant requirements of data protection law, information available to public authorities should be reused, in order that citizens and businesses can be spared the administrative burden of having to make that same information available to other public authorities; (
  5. b)minimise the extent to which it will be necessary to make regulations under subsections
(1)and
(2)of Section 66 providing for a separate and distinct statutory obligation on employers to make available to the Authority information identical to that which it is already required by law to furnish to the Revenue Commissioners and the Collector-General. Part C Conditions Imposed As Regards the Shared Information The Authority shall ensure that any information of the type specified in Part A of this Schedule, that has been shared with the Authority by the Revenue Commissioners, is— (a) secured to high technological standards; (b) used only for the lawful purposes of the Authority; (c) protected by appropriate measures against unauthorised access.

Article 34SCHEDULE 4 Form of Fixed Payment Notice AUTOMATIC ENROLMENT RETIREMENT SAVINGS SYSTEM ACT 2024 SECTION 124

(1)FIXED PAYMENT NOTICE To:

__________ [insert full name] of

__________ [insert address of alleged offender]. Fixed Payment Notice Reference:

__________ [insert the reference by which the Authority will uniquely identify this Notice]

  1. It is alleged that at _____________ [insert address of place where the offence is alleged to have been committed] on _________ [insert date of alleged offence] you committed an offence under Section ____ [insert, as appropriate, either ‘128’ or ‘131’] of the Automatic Enrolment Retirement Savings System Act 2024 , further particulars of which are as outlined in the Schedule below.
  2. A prosecution in respect of the alleged offence will not be instituted during the period of 21 days beginning on the date of this Notice.
  3. If, during that same period of 21 days, you pay to the Authority— (a) at

__ [insert address of Authority]; or, (

  1. b)by means of the electronic payment system available at [insert appropriate description and/or URL and/or QR Code] the sum of € ____ [insert appropriate amount, as per article 35] accompanied by— (
  2. i)the original or a copy of this Notice, in the case of a payment made at or sent to the offices of the Authority; or (
  3. ii)in the case of a payment made electronically, by the inclusion on the electronic payments system of the Fixed Payment Notice Reference cited above a prosecution will not be instituted at any time in respect of the aforementioned alleged offence. 4. You are not obliged to make the payment specified in this Notice. You are entitled to disregard it and to defend, in court, the prosecution of the alleged offence. However if you choose to disregard the Notice your option to avoid such a prosecution, by means of such a payment, will be lost at the expiry of the aforesaid period of 21 days. That period is a statutory one, which the Authority does not have power to extend or to revive. 5. If you choose to pay the amount stipulated in paragraph 3 the Authority will issue a receipt for the payment. Any payment received by the Authority shall not be recoverable by the person who made it. Schedule Particulars of Alleged Offence [Description of the acts or omissions giving rise to the alleged contravention]

__________________ [To be signed by Authorised Officer]

___________ [Print the name of the Authorised Officer] A Duly Authorised Officer of the Authority Appointed under Section 121 of the Act. [Date]

_______ GIVEN under my Official Seal, 18 December, 2025. DARA CALLEARY, Minister for Social Protection. EXPLANATORY NOTE (This note is not part of the Instrument and does not purport to be a legal interpretation.) These Regulations are designed to exercise powers conferred on the Minister of Social Protection by the Automatic Enrolment Retirement Savings System Act 2024 (the Act) to give more detail to the operation of that system where it is warranted. These relate to: (

  1. i)The circumstances in which contributions are to be repaid. (
  2. ii)The information that employers are to provide to the Authority. (iii) Certain matters in relation to the collection of contributions. (
  3. iv)The operation of Part 3 of the Act where technology systems failures arise. (
  4. v)The arrangements for the early payment of a participant’s funds on the grounds of incapacity or exceptional ill-health. (
  5. vi)The details that the Authority and employers are to provide in relation to automatic enrolment, opt-in or automatic re-enrolment. (vii) The detail with regards to how information sharing with the Revenue Commissioners will operate. (viii) The arrangements in relation to the fixed payment notices provisions that the Authority may use in the event of non-compliance. (
  6. ix)The prescribed time by which contributions must be paid. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

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