Automatic Enrolment Retirement Savings System Regulations 2025
S.I. No. 637 of 2025
AUTOMATIC ENROLMENT RETIREMENT SAVINGS SYSTEM REGULATIONS 2025
REVISED
Updated to 1 January 2026
This Revised Statutory Instrument is an administrative consolidation of the Automatic Enrolment Retirement Savings System Regulations 2025. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.
All Acts up to and including National Training Fund (Amendment) Act 2025 (21/2025), enacted 23 December 2025, and all statutory instruments up to and including European Union (Restrictive Measures Concerning Iraq) Regulations 2026 (S.I. No. 1 of 2026), made 6 January 2026, were considered in the preparation of this Revised Statutory Instrument.
Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to
revisedacts@lawreform.ie.
S.I. No. 637 of 2025
AUTOMATIC ENROLMENT RETIREMENT SAVINGS SYSTEM REGULATIONS 2025
REVISED
Updated to 1 January 2026
ARRANGEMENT OF ARTICLES
PART 1
Preliminary
Article
|
1. |
Citation |
|
2. |
Definitions |
|
3. |
Commencement |
|
4. |
Interpretation |
PART 1A
Standards for Purposes Relating to Exempt Employment
|
4A. |
Standards for purposes of section 51 |
PART 2
Repayment of Contributions
|
5. |
Circumstances in which contributions shall be repaid |
|
6. |
Repayment of participant contributions: manner and procedure |
|
7. |
Repayment of participant contributions to employer, with consent of participant |
|
8. |
Repayment of participant contributions to employer, where participant fails to notify Authority of his/her bank details |
|
9. |
Repayments of employer contributions: manner and procedure |
|
10. |
Repayments of State contributions: manner and procedure |
|
11. |
Where participant or employer has died |
PART 3
Provision of Information By Employers
|
12. |
Information regarding employers |
|
13. |
When such information shall be provided |
|
14. |
Information need not be provided if unchanged from that previously furnished |
|
15. |
Employer information portal |
PART 4
Contributions
|
16. |
Priority to be given to the deduction of contributions |
|
17. |
Application of articles 27 to 29 (insufficiency of emoluments actually made) |
|
18. |
Definition for purposes of articles 27 to 29 |
|
19. |
Employer’s liability to pay participant contribution shortfall |
|
20. |
Participant’s liability to make good to employer any participant contribution shortfall |
|
21. |
Employer’s entitlement to recoup participant contribution shortfall by deduction from future emoluments |
|
22. |
Deductions and payment of contributions where emoluments paid after the end of an employment |
PART 5
Operation of Part 3 of the 2024 Act Where Technology Systems Fail etc
|
23. |
Applicable circumstances |
|
24 |
Employer’s obligations |
|
25. |
Employer’s deemed compliance |
|
26. |
Information which may be sought by Authority |
PART 6
Application For Early Payment On Grounds Of Incapacity Or Exceptional Ill-Health
|
27. |
Retirement through incapacity |
|
28. |
Retirement following a period of unemployment |
|
29. |
Exceptional circumstances of ill-health |
PART 7
Communications and Services
|
30. |
Information to employer following automatic enrolment, opt in or automatic re-enrolment |
|
31. |
Information to employee following automatic enrolment or opt in |
|
32. |
Information to employee following automatic re-enrolment |
PART 8
Information Sharing
|
33. |
Information sharing: Revenue Commissioners |
PART 9
Fixed Payment Notices
|
34. |
Prescribed form of notice |
|
35. |
Prescribed amounts |
PART 10
Payment of Contributions
|
36. |
Offences in relation to contributions: prescribed time |
SCHEDULE 1
Information To Be Provided to the Authority by an Employer
SCHEDULE 1A
Standards for Purposes of Section 51
SCHEDULE 2
Communications Following Automatic Enrolment, Opt-In, or Automatic Re-Enrolment
SCHEDULE 3
Information Sharing
SCHEDULE 4
Form of Fixed Payment Notice
S.I. No. 637 of 2025
AUTOMATIC ENROLMENT RETIREMENT SAVINGS SYSTEM REGULATIONS 2025
REVISED
Updated to 1 January 2026
I, DARA CALLEARY, Minister for Social Protection, in exercise of the powers conferred on me by sections 3 , 64 , 66 , 104 (1), 108 (4), 124 and 131 of the Automatic Enrolment Retirement Savings System Act 2024 (No. 20 of 2024) HEREBY MAKE the following Regulations: