Auto-enrolment starts on 1 January 2026. It helps employees save for retirement through My Future Fund. The rules apply to anyone aged 23–60 who earns €20,000 or more a year and has no pension. The National Automatic Enrolment Retirement Savings Authority (NAERSA) manages enrolment and sends Automatic Enrolment Payroll Notifications (AEPNs). You process these in Sage Payroll. Use this index to find the right FAQ article.
General overview See what auto-enrolment is, when it starts, how it works, employer duties, contribution rates, and Sage Payroll support.
Employer responsibilities Learn who decides eligibility, how to guide employees, what to share, and where Sage Payroll shows contributions
Eligibility and opting in and out See who qualifies for auto-enrolment, how age and income affect eligibility, and how employees can opt in or out.
Multiple pensions and switching Find out what happens if employees already have a pension, paused contributions, run two pensions temporarily, or move between schemes.
Earnings and thresholds Learn the submission deadlines, how to handle weekly runs, holidays, year-end, and employees without a PPSN.
Employee status changes See what happens when employees go on sick leave, leave employment, or turn 23 or 60. |