Auto-Enrolment: Update on Transitional Issues

The cut-off date for enrolling employees in the company pension scheme

Many employers have expressed concern about the “cut-off date” for employees to join the company pension scheme before NAERSA begins assessing payroll data for eligibility for AE. The Government had indicated that it would use payroll data commencing from November 2025 to assess eligibility.

In a webinar this week, the Department clarified that a contribution to a company pension scheme made in the December payroll should be picked up by NAERSA and would avoid the relevant employees being incorrectly auto-enrolled, provided that the payroll data is returned to the Revenue in sufficient time.

What happens if my employees miss the cut-off date?

The Department has also confirmed that if an employee who is in or has just joined a company pension scheme is incorrectly auto-enrolled in January for any reason, that this will be picked up as soon as the pension contribution becomes visible to NAERSA. At that point, the employee will be re-classified as ineligible and any “double-payment” of employer and employee contributions to the AE system will be refunded, on application.

For more information about auto-enrolment

Please visit the government website here.

Or listen to our recent podcast here.