As we approach key legislative changes in Ireland, it's essential that employers and HR professionals are fully prepared to meet their upcoming obligations, particularly in relation to Auto-Enrolment and Gender Pay Gap Reporting. These developments are not only legislative requirements but also important steps towards creating fairer and more inclusive workplaces.
Auto-Enrolment – Coming January 2026
The long-anticipated Auto-Enrolment Retirement Savings System (My Future Fund) is due to launch from January 2026. Under this new system, eligible employees will be automatically enrolled into a pension scheme, with contributions made by the employee, employer, and the State.
The Department of Social Protection has confirmed its plan to issue the first AE payroll notifications (AEPN) in early December 2025. In preparation for the January 2026 launch, the National Automatic Enrolment Retirement Savings Authority (NAERSA) will be reviewing employee payslips 13 weeks (covering September, October, and November) prior to 1st January to identify eligible employees who have not made pension contributions. Those meeting the criteria will be automatically enrolled into the new scheme.
Employers should expect the first AEPNs in early December.
Employers should act now to consult with staff, review existing pension arrangements such as defined contribution schemes, and ensure their approach aligns with the upcoming requirements.
This marks a major shift in how workplace pensions are handled in Ireland, particularly for employees who are not currently in a pension scheme. Employers will have specific obligations around registration, contributions, and ongoing compliance so it is crucial to start preparing now.
Gender Pay Gap Reporting – Ongoing Requirements
Since the introduction of Gender Pay Gap Reporting obligations in Ireland, employers with over 50 employees must publish annual reports on the pay differences between male and female employees.
Under Ireland’s Gender Pay Gap Information Act 2021, employers must select a snapshot date in June of each year and then publish a gender pay gap report within 5-months, meaning for this year, the report will be due in November 2025. From June 2025, the reporting threshold is now for all organisations with 50 or more employees, significantly widening the number of organisations that must comply.
Employers need to:
- Choose the June snapshot
- Collate and verify pay, bonus, hours and benefits data Analyse causes of any gaps
- Draft the narrative explaining them
- Build in time for internal review before the November deadline
The reporting requirements include not just raw pay gap figures but also explanations for any disparities and the actions being taken to address them.
This is more than a box-ticking exercise - transparency and accountability around pay equity are increasingly important to employees, stakeholders, and prospective employees.
Checklists to Help You Prepare
To support your preparations, we have attached these helpful checklists:
Each checklist outlines the key steps and considerations employers should be taking now to ensure readiness and compliance.
We’re Here to Help
At RBK HR Solutions, we understand that staying on top of new and evolving employment obligations can be challenging. Whether you need assistance implementing auto-enrolment, navigating gender pay gap reporting, or both, our expert team is here to support you every step of the way.
Contact Us
To ensure your organisation is compliant and ready for what’s ahead or to discuss our HR services, please contact a member of the RBK HR Solutions Team:
Yvonne Clarke, Head of HR Solutions: yclarke@rbk.ie - (090) 6480600
Áine Dunne, Assistant Manager HR Solutions: adunne@rbk.ie - (090) 6480600
