SOCIAL WELFARE AND AUTOMATIC ENROLMENT RETIREMENT SAVINGS SYSTEM (AMENDMENT) ACT 2025

SCHEDULE 1 Social Insurance Benefits (New Rates) - Substitution of Parts 1 to 4 of Schedule 2

SCHEDULE 1

Social Insurance Benefits (New Rates) - Substitution of Parts 1 to 4 of Schedule 2

Section 12

“PART 1

RATES OF PERIODICAL BENEFITS AND INCREASES

Description of benefit (1)

Description of benefit

(1)

Weekly rate (2)

Weekly rate

(2)

Increase for qualified adult (where payable) (3)

Increase for qualified adult (where payable)

(3)

Increase for each qualified child aged under 12 years (where payable) (4)

Increase for each qualified child aged under 12 years (where payable)

(4)

Increase for each qualified child aged 12 years and over (where payable) (5)

Increase for each qualified child aged 12 years and over (where payable)

(5)

Increase where the person is living alone (where payable) (6)

Increase where the person is living alone (where payable)

(6)

Increase where the person has attained the age of 80 years (where payable) (7)

Increase where the person has attained the age of 80 years (where payable)

(7)

Increase where the person is ordinarily resident on an island off the coast of Ireland (where payable) (8)

Increase where the person is ordinarily resident on an island off the coast of Ireland (where payable)

(8)

€

€

€

€

€

€

€

€

€

€

€

€

€

€

1. Illness Benefit, Jobseeker’s Benefit, Jobseeker’s Benefit (Self-Employed), Injury Benefit and Health and Safety Benefit

1. Illness Benefit, Jobseeker’s Benefit, Jobseeker’s Benefit (Self-Employed), Injury Benefit and Health and Safety Benefit

254.00

254.00

168.60

168.60

58.00

58.00

78.00

78.00

-

-

-

-

-

-

2. Death Benefit

2. Death Benefit

(a) pension payable to a bereaved partner (section 81)

(a) pension payable to a bereaved partner (section 81)

284.50

284.50

-

-

58.00

58.00

78.00

78.00

22.00

22.00

10.00

10.00

20.00

20.00

additional increase for a bereaved partner (under section 81) who has attained pensionable age

additional increase for a bereaved partner (under section 81) who has attained pensionable age

19.20

19.20

-

-

-

-

-

-

-

-

-

-

-

-

(b) pension payable to a parent

(b) pension payable to a parent

(i) reduced rate

(i) reduced rate

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(ii) maximum rate

(ii) maximum rate

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(c) pension payable to an orphan

(c) pension payable to an orphan

240.80

240.80

-

-

-

-

-

-

-

-

-

-

-

-

3. State Pension (Contributory)

3. State Pension (Contributory)

(a)(i) Age referenced rate for age 66 years

(a)(i) Age referenced rate for age 66 years

299.30

299.30

199.40

199.40

58.00

58.00

78.00

78.00

22.00

22.00

10.00

10.00

20.00

20.00

(ii) Additional increase for a qualified adult who has attained pensionable age

(ii) Additional increase for a qualified adult who has attained pensionable age

-

-

69.00

69.00

-

-

-

-

-

-

-

-

-

-

(b)(i) Age referenced rate for age 67 years

(b)(i) Age referenced rate for age 67 years

313.40

313.40

208.80

208.80

58.00

58.00

78.00

78.00

22.00

22.00

10.00

10.00

20.00

20.00

(ii) Additional increase for a qualified adult who has attained pensionable age

(ii) Additional increase for a qualified adult who has attained pensionable age

-

-

72.20

72.20

-

-

-

-

-

-

-

-

-

-

(c)(i) Age referenced rate for age 68 years

(c)(i) Age referenced rate for age 68 years

328.90

328.90

219.10

219.10

58.00

58.00

78.00

78.00

22.00

22.00

10.00

10.00

20.00

20.00

(ii) Additional increase for a qualified adult who has attained pensionable age

(ii) Additional increase for a qualified adult who has attained pensionable age

-

-

75.90

75.90

-

-

-

-

-

-

-

-

-

-

(d)(i) Age referenced rate for age 69 years

(d)(i) Age referenced rate for age 69 years

345.70

345.70

230.30

230.30

58.00

58.00

78.00

78.00

22.00

22.00

10.00

10.00

20.00

20.00

(ii) Additional increase for a qualified adult who has attained pensionable age

(ii) Additional increase for a qualified adult who has attained pensionable age

-

-

79.70

79.70

-

-

-

-

-

-

-

-

-

-

(e)(i) Age referenced rate for age 70 years

(e)(i) Age referenced rate for age 70 years

363.90

363.90

242.50

242.50

58.00

58.00

78.00

78.00

22.00

22.00

10.00

10.00

20.00

20.00

(ii) Additional increase for a qualified adult who has attained pensionable age

(ii) Additional increase for a qualified adult who has attained pensionable age

-

-

83.90

83.90

-

-

-

-

-

-

-

-

-

-

3A. State Pension (Transition)

3A. State Pension (Transition)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Additional increase where a qualified adult has attained pensionable age before 2 January 2014

Additional increase where a qualified adult has attained pensionable age before 2 January 2014

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4. Invalidity Pension

4. Invalidity Pension

259.50

259.50

185.40

185.40

58.00

58.00

78.00

78.00

22.00

22.00

-

-

20.00

20.00

additional increase where a qualified adult has attained pensionable age before 2 January 2014

additional increase where a qualified adult has attained pensionable age before 2 January 2014

-

-

83.00

83.00

-

-

-

-

-

-

-

-

-

-

5. Bereaved Partner’s (Contributory) Pension and a payment referred to in paragraph (a) of the definition of ‘relevant payment’ in section 178(1)

5. Bereaved Partner’s (Contributory) Pension and a payment referred to in paragraph (a) of the definition of ‘relevant payment’ in section 178(1)

259.50

259.50

-

-

58.00

58.00

78.00

78.00

22.00

22.00

10.00

10.00

20.00

20.00

additional increase for a beneficiary who has attained pensionable age

additional increase for a beneficiary who has attained pensionable age

39.80

39.80

-

-

-

-

-

-

-

-

-

-

-

-

6. Guardian’s Payment (Contributory)

6. Guardian’s Payment (Contributory)

237.00

237.00

-

-

-

-

-

-

-

-

-

-

-

-

7. Carer’s Benefit

7. Carer’s Benefit

(a) in the case of a person to whom section 102(1)(b) applies

(a) in the case of a person to whom section 102(1)(b) applies

271.00

271.00

-

-

58.00

58.00

78.00

78.00

-

-

-

-

-

-

(b) in the case of a person to whom section 102(1)(a) applies

(b) in the case of a person to whom section 102(1)(a) applies

406.50

406.50

-

-

58.00

58.00

78.00

78.00

-

-

-

-

-

-

PART 2

OCCUPATIONAL INJURIES BENEFIT - GRATUITIES AND GRANT

Description of Grant (1)

Description of Grant

(1)

Amount (2)

Amount

(2)

€

€

1. Disablement Benefit: Maximum gratuity

1. Disablement Benefit

Maximum gratuity

19,940

19,940

2. Death Benefit

2. Death Benefit

850

850

PART 3

DISABLEMENT PENSION

Degree of disablement (1)

Degree of disablement

(1)

Weekly rate (2)

Weekly rate

(2)

€

€

100 per cent

100 per cent

285.00

285.00

90 per cent

90 per cent

256.50

256.50

80 per cent

80 per cent

228.00

228.00

70 per cent

70 per cent

199.50

199.50

60 per cent

60 per cent

171.00

171.00

50 per cent

50 per cent

142.50

142.50

40 per cent

40 per cent

114.00

114.00

30 per cent

30 per cent

85.50

85.50

20 per cent

20 per cent

57.00

57.00

PART 4

INCREASES OF DISABLEMENT PENSION

Description of Increase (1)

Description of Increase

(1)

Weekly Rate (2)

Weekly Rate

(2)

Increase for qualified adult (where payable) (3)

Increase for qualified adult (where payable)

(3)

Increase for each qualified child aged under 12 years (where payable) (4)

Increase for each qualified child aged under 12 years (where payable)

(4)

Increase for each qualified child aged 12 years and over (where payable) (5)

Increase for each qualified child aged 12 years and over (where payable)

(5)

Increase where the person is living alone (6)

Increase where the person is living alone

(6)

Increase where the person is ordinarily resident on an island off the coast of Ireland (where payable) (7)

Increase where the person is ordinarily resident on an island off the coast of Ireland (where payable)

(7)

€

€

€

€

€

€

€

€

€

€

€

€

1. Increase where the person is permanently incapable of work

1. Increase where the person is permanently incapable of work

254.00

254.00

168.60

168.60

58.00

58.00

78.00

78.00

22.00

22.00

20.00

20.00

additional increase for a beneficiary who has attained the age of 66 years

additional increase for a beneficiary who has attained the age of 66 years

19.30

19.30

-

-

-

-

-

-

-

-

-

-

additional increase where the qualified adult has attained the age of 66 years

additional increase where the qualified adult has attained the age of 66 years

-

-

12.80

12.80

-

-

-

-

-

-

-

-

2. Increase where the person requires constant attendance

2. Increase where the person requires constant attendance

271.00

271.00

-

-

-

-

-

-

-

-

-

-

”.

1.

Definitions

Definitions

1. In this Act—

“Act of 2024” means the Social Welfare Act 2024;

“Principal Act” means the Social Welfare Consolidation Act 2005.

SCHEDULE 2 Social Assistance Payments (New Rates) - Substitution of Parts 1 to 3 of Schedule 4

SCHEDULE 2

Social Assistance Payments (New Rates) - Substitution of Parts 1 to 3 of Schedule 4

Section 13

“PART 1

RATES OF PERIODICAL SOCIAL ASSISTANCE AND INCREASES

Description of benefit (1)

Description of benefit

(1)

Weekly rate (2)

Weekly rate

(2)

Increase for qualified adult (where payable) (3)

Increase for qualified adult (where payable)

(3)

Increase for each qualified child aged under 12 years (where payable) (4)

Increase for each qualified child aged under 12 years (where payable)

(4)

Increase for each qualified child aged 12 years and over (where payable) (5)

Increase for each qualified child aged 12 years and over (where payable)

(5)

Increase where the person is living alone (where payable) (6)

Increase where the person is living alone (where payable)

(6)

Increase where the person has attained the age of 80 years (where payable) (7)

Increase where the person has attained the age of 80 years (where payable)

(7)

Increase where the person is ordinarily resident on an island off the coast of Ireland (where payable) (8)

Increase where the person is ordinarily resident on an island off the coast of Ireland (where payable)

(8)

€

€

€

€

€

€

€

€

€

€

€

€

€

€

1. Jobseeker’s Allowance

1. Jobseeker’s Allowance

(a) in the case of a person to whom section 142(1)(a) applies

(a) in the case of a person to whom section 142(1)(a) applies

254.00

254.00

168.60

168.60

58.00

58.00

78.00

78.00

-

-

-

-

-

-

(b) in the case of a person to whom section 142(1)(b) applies

(b) in the case of a person to whom section 142(1)(b) applies

254.00

254.00

168.60

168.60

58.00

58.00

78.00

78.00

-

-

-

-

-

-

(c) in the case of a person to whom section 142A applies

(c) in the case of a person to whom section 142A applies

163.70

163.70

163.70

163.70

-

-

-

-

-

-

-

-

-

-

2. Pre-Retirement Allowance

2. Pre-Retirement Allowance

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3. Disability Allowance

3. Disability Allowance

254.00

254.00

168.60

168.60

58.00

58.00

78.00

78.00

22.00

22.00

-

-

20.00

20.00

4. State Pension (Non-Contributory)

4. State Pension (Non-Contributory)

288.00

288.00

190.20

190.20

58.00

58.00

78.00

78.00

22.00

22.00

10.00

10.00

20.00

20.00

5. Blind Pension

5. Blind Pension

254.00

254.00

168.60

168.60

58.00

58.00

78.00

78.00

22.00

22.00

-

-

20.00

20.00

6. Bereaved Partner’s (Non-Contributory) Pension, and a payment referred to in paragraph (b) or (c) of the definition of ‘relevant payment’ in section 178(1)

6. Bereaved Partner’s (Non-Contributory) Pension, and a payment referred to in paragraph (b) or (c) of the definition of ‘relevant payment’ in section 178(1)

254.00

254.00

-

-

-

-

-

-

-

-

-

-

-

-

7. One-Parent Family Payment

7. One-Parent Family Payment

254.00

254.00

-

-

58.00

58.00

78.00

78.00

-

-

-

-

-

-

8. Carer’s Allowance

8. Carer’s Allowance

(a) in the case of a person to whom section 181(1)(a) applies

(a) in the case of a person to whom section 181(1)(a) applies

405.00

405.00

-

-

58.00

58.00

78.00

78.00

-

-

10.00

10.00

20.00

20.00

additional increase for a beneficiary who has attained pensionable age

additional increase for a beneficiary who has attained pensionable age

57.00

57.00

-

-

-

-

-

-

-

-

-

-

-

-

(b) in the case of a person to whom section 181(1)(b) applies

(b) in the case of a person to whom section 181(1)(b) applies

270.00

270.00

-

-

58.00

58.00

78.00

78.00

-

-

10.00

10.00

20.00

20.00

additional increase for a beneficiary who has attained pensionable age

additional increase for a beneficiary who has attained pensionable age

38.00

38.00

-

-

-

-

-

-

-

-

-

-

-

-

9. Guardian’s Payment (Non-Contributory)

9. Guardian’s Payment (Non-Contributory)

237.00

237.00

-

-

-

-

-

-

-

-

-

-

-

-

10. Supplementary Welfare Allowance

10. Supplementary Welfare Allowance

(a) in the case of a person to whom section 197(1) applies

(a) in the case of a person to whom section 197(1) applies

252.00

252.00

168.60

168.60

58.00

58.00

78.00

78.00

-

-

-

-

-

-

(b) in the case of a person to whom section 197(2) applies

(b) in the case of a person to whom section 197(2) applies

163.70

163.70

163.70

163.70

-

-

-

-

-

-

-

-

-

-

11. Farm Assist

11. Farm Assist

254.00

254.00

168.60

168.60

58.00

58.00

78.00

78.00

-

-

-

-

-

-

PART 2

INCREASES OF STATE PENSION (NON-CONTRIBUTORY) FOR ONE OF A COUPLE WHERE SPOUSE, CIVIL PARTNER OR COHABITANT OF THAT PERSON HAS NOT ATTAINED PENSIONABLE AGE

Means of claimant or pensioner (1)

Means of claimant or pensioner

(1)

Weekly rate of increase (2)

Weekly rate of increase

(2)

€

€

Where the weekly means of the claimant or pensioner do not exceed €30.00

Where the weekly means of the claimant or pensioner do not exceed €30.00

190.20

190.20

exceed €30.00 but do not exceed €32.50

exceed €30.00 but do not exceed €32.50

188.50

188.50

exceed €32.50 but do not exceed €35.00

exceed €32.50 but do not exceed €35.00

186.90

186.90

exceed €35.00 but do not exceed €37.50

exceed €35.00 but do not exceed €37.50

185.20

185.20

exceed €37.50 but do not exceed €40.00

exceed €37.50 but do not exceed €40.00

183.60

183.60

exceed €40.00 but do not exceed €42.50

exceed €40.00 but do not exceed €42.50

181.90

181.90

exceed €42.50 but do not exceed €45.00

exceed €42.50 but do not exceed €45.00

180.30

180.30

exceed €45.00 but do not exceed €47.50

exceed €45.00 but do not exceed €47.50

178.60

178.60

exceed €47.50 but do not exceed €50.00

exceed €47.50 but do not exceed €50.00

177.00

177.00

exceed €50.00 but do not exceed €52.50

exceed €50.00 but do not exceed €52.50

175.30

175.30

exceed €52.50 but do not exceed €55.00

exceed €52.50 but do not exceed €55.00

173.70

173.70

exceed €55.00 but do not exceed €57.50

exceed €55.00 but do not exceed €57.50

172.00

172.00

exceed €57.50 but do not exceed €60.00

exceed €57.50 but do not exceed €60.00

170.40

170.40

exceed €60.00 but do not exceed €62.50

exceed €60.00 but do not exceed €62.50

168.70

168.70

exceed €62.50 but do not exceed €65.00

exceed €62.50 but do not exceed €65.00

167.10

167.10

exceed €65.00 but do not exceed €67.50

exceed €65.00 but do not exceed €67.50

165.40

165.40

exceed €67.50 but do not exceed €70.00

exceed €67.50 but do not exceed €70.00

163.80

163.80

exceed €70.00 but do not exceed €72.50

exceed €70.00 but do not exceed €72.50

162.10

162.10

exceed €72.50 but do not exceed €75.00

exceed €72.50 but do not exceed €75.00

160.50

160.50

exceed €75.00 but do not exceed €77.50

exceed €75.00 but do not exceed €77.50

158.80

158.80

exceed €77.50 but do not exceed €80.00

exceed €77.50 but do not exceed €80.00

157.20

157.20

exceed €80.00 but do not exceed €82.50

exceed €80.00 but do not exceed €82.50

155.50

155.50

exceed €82.50 but do not exceed €85.00

exceed €82.50 but do not exceed €85.00

153.90

153.90

exceed €85.00 but do not exceed €87.50

exceed €85.00 but do not exceed €87.50

152.20

152.20

exceed €87.50 but do not exceed €90.00

exceed €87.50 but do not exceed €90.00

150.60

150.60

exceed €90.00 but do not exceed €92.50

exceed €90.00 but do not exceed €92.50

148.90

148.90

exceed €92.50 but do not exceed €95.00

exceed €92.50 but do not exceed €95.00

147.30

147.30

exceed €95.00 but do not exceed €97.50

exceed €95.00 but do not exceed €97.50

145.60

145.60

exceed €97.50 but do not exceed €100.00

exceed €97.50 but do not exceed €100.00

144.00

144.00

exceed €100.00 but do not exceed €102.50

exceed €100.00 but do not exceed €102.50

142.30

142.30

exceed €102.50 but do not exceed €105.00

exceed €102.50 but do not exceed €105.00

140.70

140.70

exceed €105.00 but do not exceed €107.50

exceed €105.00 but do not exceed €107.50

139.00

139.00

exceed €107.50 but do not exceed €110.00

exceed €107.50 but do not exceed €110.00

137.40

137.40

exceed €110.00 but do not exceed €112.50

exceed €110.00 but do not exceed €112.50

135.70

135.70

exceed €112.50 but do not exceed €115.00

exceed €112.50 but do not exceed €115.00

134.10

134.10

exceed €115.00 but do not exceed €117.50

exceed €115.00 but do not exceed €117.50

132.40

132.40

exceed €117.50 but do not exceed €120.00

exceed €117.50 but do not exceed €120.00

130.80

130.80

exceed €120.00 but do not exceed €122.50

exceed €120.00 but do not exceed €122.50

129.10

129.10

exceed €122.50 but do not exceed €125.00

exceed €122.50 but do not exceed €125.00

127.50

127.50

exceed €125.00 but do not exceed €127.50

exceed €125.00 but do not exceed €127.50

125.80

125.80

exceed €127.50 but do not exceed €130.00

exceed €127.50 but do not exceed €130.00

124.20

124.20

exceed €130.00 but do not exceed €132.50

exceed €130.00 but do not exceed €132.50

122.50

122.50

exceed €132.50 but do not exceed €135.00

exceed €132.50 but do not exceed €135.00

120.90

120.90

exceed €135.00 but do not exceed €137.50

exceed €135.00 but do not exceed €137.50

119.20

119.20

exceed €137.50 but do not exceed €140.00

exceed €137.50 but do not exceed €140.00

117.60

117.60

exceed €140.00 but do not exceed €142.50

exceed €140.00 but do not exceed €142.50

115.90

115.90

exceed €142.50 but do not exceed €145.00

exceed €142.50 but do not exceed €145.00

114.30

114.30

exceed €145.00 but do not exceed €147.50

exceed €145.00 but do not exceed €147.50

112.60

112.60

exceed €147.50 but do not exceed €150.00

exceed €147.50 but do not exceed €150.00

111.00

111.00

exceed €150.00 but do not exceed €152.50

exceed €150.00 but do not exceed €152.50

109.30

109.30

exceed €152.50 but do not exceed €155.00

exceed €152.50 but do not exceed €155.00

107.60

107.60

exceed €155.00 but do not exceed €157.50

exceed €155.00 but do not exceed €157.50

106.00

106.00

exceed €157.50 but do not exceed €160.00

exceed €157.50 but do not exceed €160.00

104.30

104.30

exceed €160.00 but do not exceed €162.50

exceed €160.00 but do not exceed €162.50

102.70

102.70

exceed €162.50 but do not exceed €165.00

exceed €162.50 but do not exceed €165.00

101.00

101.00

exceed €165.00 but do not exceed €167.50

exceed €165.00 but do not exceed €167.50

99.40

99.40

exceed €167.50 but do not exceed €170.00

exceed €167.50 but do not exceed €170.00

97.70

97.70

exceed €170.00 but do not exceed €172.50

exceed €170.00 but do not exceed €172.50

96.10

96.10

exceed €172.50 but do not exceed €175.00

exceed €172.50 but do not exceed €175.00

94.40

94.40

exceed €175.00 but do not exceed €177.50

exceed €175.00 but do not exceed €177.50

92.80

92.80

exceed €177.50 but do not exceed €180.00

exceed €177.50 but do not exceed €180.00

91.10

91.10

exceed €180.00 but do not exceed €182.50

exceed €180.00 but do not exceed €182.50

89.50

89.50

exceed €182.50 but do not exceed €185.00

exceed €182.50 but do not exceed €185.00

87.80

87.80

exceed €185.00 but do not exceed €187.50

exceed €185.00 but do not exceed €187.50

86.20

86.20

exceed €187.50 but do not exceed €190.00

exceed €187.50 but do not exceed €190.00

84.50

84.50

exceed €190.00 but do not exceed €192.50

exceed €190.00 but do not exceed €192.50

82.90

82.90

exceed €192.50 but do not exceed €195.00

exceed €192.50 but do not exceed €195.00

81.20

81.20

exceed €195.00 but do not exceed €197.50

exceed €195.00 but do not exceed €197.50

79.60

79.60

exceed €197.50 but do not exceed €200.00

exceed €197.50 but do not exceed €200.00

77.90

77.90

exceed €200.00 but do not exceed €202.50

exceed €200.00 but do not exceed €202.50

76.30

76.30

exceed €202.50 but do not exceed €205.00

exceed €202.50 but do not exceed €205.00

74.60

74.60

exceed €205.00 but do not exceed €207.50

exceed €205.00 but do not exceed €207.50

73.00

73.00

exceed €207.50 but do not exceed €210.00

exceed €207.50 but do not exceed €210.00

71.30

71.30

exceed €210.00 but do not exceed €212.50

exceed €210.00 but do not exceed €212.50

69.70

69.70

exceed €212.50 but do not exceed €215.00

exceed €212.50 but do not exceed €215.00

68.00

68.00

exceed €215.00 but do not exceed €217.50

exceed €215.00 but do not exceed €217.50

66.40

66.40

exceed €217.50 but do not exceed €220.00

exceed €217.50 but do not exceed €220.00

64.70

64.70

exceed €220.00 but do not exceed €222.50

exceed €220.00 but do not exceed €222.50

63.10

63.10

exceed €222.50 but do not exceed €225.00

exceed €222.50 but do not exceed €225.00

61.40

61.40

exceed €225.00 but do not exceed €227.50

exceed €225.00 but do not exceed €227.50

59.80

59.80

exceed €227.50 but do not exceed €230.00

exceed €227.50 but do not exceed €230.00

58.10

58.10

exceed €230.00 but do not exceed €232.50

exceed €230.00 but do not exceed €232.50

56.50

56.50

exceed €232.50 but do not exceed €235.00

exceed €232.50 but do not exceed €235.00

54.80

54.80

exceed €235.00 but do not exceed €237.50

exceed €235.00 but do not exceed €237.50

53.20

53.20

exceed €237.50 but do not exceed €240.00

exceed €237.50 but do not exceed €240.00

51.50

51.50

exceed €240.00 but do not exceed €242.50

exceed €240.00 but do not exceed €242.50

49.90

49.90

exceed €242.50 but do not exceed €245.00

exceed €242.50 but do not exceed €245.00

48.20

48.20

exceed €245.00 but do not exceed €247.50

exceed €245.00 but do not exceed €247.50

46.60

46.60

exceed €247.50 but do not exceed €250.00

exceed €247.50 but do not exceed €250.00

44.90

44.90

exceed €250.00 but do not exceed €252.50

exceed €250.00 but do not exceed €252.50

43.30

43.30

exceed €252.50 but do not exceed €255.00

exceed €252.50 but do not exceed €255.00

41.60

41.60

exceed €255.00 but do not exceed €257.50

exceed €255.00 but do not exceed €257.50

40.00

40.00

exceed €257.50 but do not exceed €260.00

exceed €257.50 but do not exceed €260.00

38.30

38.30

exceed €260.00 but do not exceed €262.50

exceed €260.00 but do not exceed €262.50

36.70

36.70

exceed €262.50 but do not exceed €265.00

exceed €262.50 but do not exceed €265.00

35.00

35.00

exceed €265.00 but do not exceed €267.50

exceed €265.00 but do not exceed €267.50

33.40

33.40

exceed €267.50 but do not exceed €270.00

exceed €267.50 but do not exceed €270.00

31.70

31.70

exceed €270.00 but do not exceed €272.50

exceed €270.00 but do not exceed €272.50

30.00

30.00

exceed €272.50 but do not exceed €275.00

exceed €272.50 but do not exceed €275.00

28.40

28.40

exceed €275.00 but do not exceed €277.50

exceed €275.00 but do not exceed €277.50

26.70

26.70

exceed €277.50 but do not exceed €280.00

exceed €277.50 but do not exceed €280.00

25.10

25.10

exceed €280.00 but do not exceed €282.50

exceed €280.00 but do not exceed €282.50

23.40

23.40

exceed €282.50 but do not exceed €285.00

exceed €282.50 but do not exceed €285.00

21.80

21.80

exceed €285.00 but do not exceed €287.50

exceed €285.00 but do not exceed €287.50

20.10

20.10

exceed €287.50 but do not exceed €290.00

exceed €287.50 but do not exceed €290.00

18.50

18.50

exceed €290.00 but do not exceed €292.50

exceed €290.00 but do not exceed €292.50

16.80

16.80

exceed €292.50 but do not exceed €295.00

exceed €292.50 but do not exceed €295.00

15.20

15.20

exceed €295.00 but do not exceed €297.50

exceed €295.00 but do not exceed €297.50

13.50

13.50

exceed €297.50 but do not exceed €300.00

exceed €297.50 but do not exceed €300.00

11.90

11.90

exceed €300.00 but do not exceed €302.50

exceed €300.00 but do not exceed €302.50

10.20

10.20

exceed €302.50 but do not exceed €305.00

exceed €302.50 but do not exceed €305.00

8.60

8.60

exceed €305.00 but do not exceed €307.50

exceed €305.00 but do not exceed €307.50

6.90

6.90

exceed €307.50 but do not exceed €310.00

exceed €307.50 but do not exceed €310.00

5.30

5.30

exceed €310.00 but do not exceed €312.50

exceed €310.00 but do not exceed €312.50

3.60

3.60

exceed €312.50 but do not exceed €315.00

exceed €312.50 but do not exceed €315.00

2.00

2.00

exceed €315.00

exceed €315.00

Nil

Nil

PART 3

INCREASE OF BLIND PENSION FOR ONE OF A COUPLE WHERE SPOUSE, CIVIL PARTNER OR COHABITANT OF THAT PERSON HAS NOT ATTAINED PENSIONABLE AGE

Means of claimant or pensioner (1)

Means of claimant or pensioner

(1)

Weekly rate of increase (2)

Weekly rate of increase

(2)

€

€

Where the weekly means of the claimant or pensioner do not exceed €7.60

Where the weekly means of the claimant or pensioner do not exceed €7.60

168.60

168.60

exceed €7.60 but do not exceed €10.10

exceed €7.60 but do not exceed €10.10

166.90

166.90

exceed €10.10 but do not exceed €12.60

exceed €10.10 but do not exceed €12.60

165.30

165.30

exceed €12.60 but do not exceed €15.10

exceed €12.60 but do not exceed €15.10

163.60

163.60

exceed €15.10 but do not exceed €17.60

exceed €15.10 but do not exceed €17.60

162.00

162.00

exceed €17.60 but do not exceed €20.10

exceed €17.60 but do not exceed €20.10

160.30

160.30

exceed €20.10 but do not exceed €22.60

exceed €20.10 but do not exceed €22.60

158.60

158.60

exceed €22.60 but do not exceed €25.10

exceed €22.60 but do not exceed €25.10

157.00

157.00

exceed €25.10 but do not exceed €27.60

exceed €25.10 but do not exceed €27.60

155.30

155.30

exceed €27.60 but do not exceed €30.10

exceed €27.60 but do not exceed €30.10

153.70

153.70

exceed €30.10 but do not exceed €32.60

exceed €30.10 but do not exceed €32.60

152.00

152.00

exceed €32.60 but do not exceed €35.10

exceed €32.60 but do not exceed €35.10

150.30

150.30

exceed €35.10 but do not exceed €37.60

exceed €35.10 but do not exceed €37.60

148.70

148.70

exceed €37.60 but do not exceed €40.10

exceed €37.60 but do not exceed €40.10

147.00

147.00

exceed €40.10 but do not exceed €42.60

exceed €40.10 but do not exceed €42.60

145.40

145.40

exceed €42.60 but do not exceed €45.10

exceed €42.60 but do not exceed €45.10

143.70

143.70

exceed €45.10 but do not exceed €47.60

exceed €45.10 but do not exceed €47.60

142.00

142.00

exceed €47.60 but do not exceed €50.10

exceed €47.60 but do not exceed €50.10

140.40

140.40

exceed €50.10 but do not exceed €52.60

exceed €50.10 but do not exceed €52.60

138.70

138.70

exceed €52.60 but do not exceed €55.10

exceed €52.60 but do not exceed €55.10

137.10

137.10

exceed €55.10 but do not exceed €57.60

exceed €55.10 but do not exceed €57.60

135.40

135.40

exceed €57.60 but do not exceed €60.10

exceed €57.60 but do not exceed €60.10

133.80

133.80

exceed €60.10 but do not exceed €62.60

exceed €60.10 but do not exceed €62.60

132.10

132.10

exceed €62.60 but do not exceed €65.10

exceed €62.60 but do not exceed €65.10

130.40

130.40

exceed €65.10 but do not exceed €67.60

exceed €65.10 but do not exceed €67.60

128.80

128.80

exceed €67.60 but do not exceed €70.10

exceed €67.60 but do not exceed €70.10

127.10

127.10

exceed €70.10 but do not exceed €72.60

exceed €70.10 but do not exceed €72.60

125.50

125.50

exceed €72.60 but do not exceed €75.10

exceed €72.60 but do not exceed €75.10

123.80

123.80

exceed €75.10 but do not exceed €77.60

exceed €75.10 but do not exceed €77.60

122.10

122.10

exceed €77.60 but do not exceed €80.10

exceed €77.60 but do not exceed €80.10

120.50

120.50

exceed €80.10 but do not exceed €82.60

exceed €80.10 but do not exceed €82.60

118.80

118.80

exceed €82.60 but do not exceed €85.10

exceed €82.60 but do not exceed €85.10

117.20

117.20

exceed €85.10 but do not exceed €87.60

exceed €85.10 but do not exceed €87.60

115.50

115.50

exceed €87.60 but do not exceed €90.10

exceed €87.60 but do not exceed €90.10

113.80

113.80

exceed €90.10 but do not exceed €92.60

exceed €90.10 but do not exceed €92.60

112.20

112.20

exceed €92.60 but do not exceed €95.10

exceed €92.60 but do not exceed €95.10

110.50

110.50

exceed €95.10 but do not exceed €97.60

exceed €95.10 but do not exceed €97.60

108.90

108.90

exceed €97.60 but do not exceed €100.10

exceed €97.60 but do not exceed €100.10

107.20

107.20

exceed €100.10 but do not exceed €102.60

exceed €100.10 but do not exceed €102.60

105.50

105.50

exceed €102.60 but do not exceed €105.10

exceed €102.60 but do not exceed €105.10

103.90

103.90

exceed €105.10 but do not exceed €107.60

exceed €105.10 but do not exceed €107.60

102.20

102.20

exceed €107.60 but do not exceed €110.10

exceed €107.60 but do not exceed €110.10

100.60

100.60

exceed €110.10 but do not exceed €112.60

exceed €110.10 but do not exceed €112.60

98.90

98.90

exceed €112.60 but do not exceed €115.10

exceed €112.60 but do not exceed €115.10

97.20

97.20

exceed €115.10 but do not exceed €117.60

exceed €115.10 but do not exceed €117.60

95.60

95.60

exceed €117.60 but do not exceed €120.10

exceed €117.60 but do not exceed €120.10

93.90

93.90

exceed €120.10 but do not exceed €122.60

exceed €120.10 but do not exceed €122.60

92.30

92.30

exceed €122.60 but do not exceed €125.10

exceed €122.60 but do not exceed €125.10

90.60

90.60

exceed €125.10 but do not exceed €127.60

exceed €125.10 but do not exceed €127.60

88.90

88.90

exceed €127.60 but do not exceed €130.10

exceed €127.60 but do not exceed €130.10

87.30

87.30

exceed €130.10 but do not exceed €132.60

exceed €130.10 but do not exceed €132.60

85.60

85.60

exceed €132.60 but do not exceed €135.10

exceed €132.60 but do not exceed €135.10

84.00

84.00

exceed €135.10 but do not exceed €137.60

exceed €135.10 but do not exceed €137.60

82.30

82.30

exceed €137.60 but do not exceed €140.10

exceed €137.60 but do not exceed €140.10

80.60

80.60

exceed €140.10 but do not exceed €142.60

exceed €140.10 but do not exceed €142.60

79.00

79.00

exceed €142.60 but do not exceed €145.10

exceed €142.60 but do not exceed €145.10

77.30

77.30

exceed €145.10 but do not exceed €147.60

exceed €145.10 but do not exceed €147.60

75.70

75.70

exceed €147.60 but do not exceed €150.10

exceed €147.60 but do not exceed €150.10

74.00

74.00

exceed €150.10 but do not exceed €152.60

exceed €150.10 but do not exceed €152.60

72.40

72.40

exceed €152.60 but do not exceed €155.10

exceed €152.60 but do not exceed €155.10

70.70

70.70

exceed €155.10 but do not exceed €157.60

exceed €155.10 but do not exceed €157.60

69.00

69.00

exceed €157.60 but do not exceed €160.10

exceed €157.60 but do not exceed €160.10

67.40

67.40

exceed €160.10 but do not exceed €162.60

exceed €160.10 but do not exceed €162.60

65.70

65.70

exceed €162.60 but do not exceed €165.10

exceed €162.60 but do not exceed €165.10

64.10

64.10

exceed €165.10 but do not exceed €167.60

exceed €165.10 but do not exceed €167.60

62.40

62.40

exceed €167.60 but do not exceed €170.10

exceed €167.60 but do not exceed €170.10

60.70

60.70

exceed €170.10 but do not exceed €172.60

exceed €170.10 but do not exceed €172.60

59.10

59.10

exceed €172.60 but do not exceed €175.10

exceed €172.60 but do not exceed €175.10

57.40

57.40

exceed €175.10 but do not exceed €177.60

exceed €175.10 but do not exceed €177.60

55.80

55.80

exceed €177.60 but do not exceed €180.10

exceed €177.60 but do not exceed €180.10

54.10

54.10

exceed €180.10 but do not exceed €182.60

exceed €180.10 but do not exceed €182.60

52.40

52.40

exceed €182.60 but do not exceed €185.10

exceed €182.60 but do not exceed €185.10

50.80

50.80

exceed €185.10 but do not exceed €187.60

exceed €185.10 but do not exceed €187.60

49.10

49.10

exceed €187.60 but do not exceed €190.10

exceed €187.60 but do not exceed €190.10

47.50

47.50

exceed €190.10 but do not exceed €192.60

exceed €190.10 but do not exceed €192.60

45.80

45.80

exceed €192.60 but do not exceed €195.10

exceed €192.60 but do not exceed €195.10

44.10

44.10

exceed €195.10 but do not exceed €197.60

exceed €195.10 but do not exceed €197.60

42.50

42.50

exceed €197.60 but do not exceed €200.10

exceed €197.60 but do not exceed €200.10

40.80

40.80

exceed €200.10 but do not exceed €202.60

exceed €200.10 but do not exceed €202.60

39.20

39.20

exceed €202.60 but do not exceed €205.10

exceed €202.60 but do not exceed €205.10

37.50

37.50

exceed €205.10 but do not exceed €207.60

exceed €205.10 but do not exceed €207.60

35.80

35.80

exceed €207.60 but do not exceed €210.10

exceed €207.60 but do not exceed €210.10

34.20

34.20

exceed €210.10 but do not exceed €212.60

exceed €210.10 but do not exceed €212.60

32.50

32.50

exceed €212.60 but do not exceed €215.10

exceed €212.60 but do not exceed €215.10

30.90

30.90

exceed €215.10 but do not exceed €217.60

exceed €215.10 but do not exceed €217.60

29.20

29.20

exceed €217.60 but do not exceed €220.10

exceed €217.60 but do not exceed €220.10

27.50

27.50

exceed €220.10 but do not exceed €222.60

exceed €220.10 but do not exceed €222.60

25.90

25.90

exceed €222.60 but do not exceed €225.10

exceed €222.60 but do not exceed €225.10

24.20

24.20

exceed €225.10 but do not exceed €227.60

exceed €225.10 but do not exceed €227.60

22.60

22.60

exceed €227.60 but do not exceed €230.10

exceed €227.60 but do not exceed €230.10

20.90

20.90

exceed €230.10 but do not exceed €232.60

exceed €230.10 but do not exceed €232.60

19.20

19.20

exceed €232.60 but do not exceed €235.10

exceed €232.60 but do not exceed €235.10

17.60

17.60

exceed €235.10 but do not exceed €237.60

exceed €235.10 but do not exceed €237.60

15.90

15.90

exceed €237.60 but do not exceed €240.10

exceed €237.60 but do not exceed €240.10

14.30

14.30

exceed €240.10 but do not exceed €242.60

exceed €240.10 but do not exceed €242.60

12.60

12.60

exceed €242.60 but do not exceed €245.10

exceed €242.60 but do not exceed €245.10

11.00

11.00

exceed €245.10 but do not exceed €247.60

exceed €245.10 but do not exceed €247.60

9.30

9.30

exceed €247.60 but do not exceed €250.10

exceed €247.60 but do not exceed €250.10

7.60

7.60

exceed €250.10 but do not exceed €252.60

exceed €250.10 but do not exceed €252.60

6.00

6.00

exceed €252.60 but do not exceed €255.10

exceed €252.60 but do not exceed €255.10

4.30

4.30

exceed €255.10 but do not exceed €257.60

exceed €255.10 but do not exceed €257.60

2.70

2.70

exceed €257.60

exceed €257.60

Nil

Nil

”.

2.

Employment contributions

Employment contributions

2. (1) Section 13(2) (amended by section 2 of the Act of 2024) of the Principal Act is amended, in paragraph (d)—

(a) by the substitution, in subparagraph (i), of “€552” for “€527”, and

(b) by the substitution, in subparagraph (ii), of “€552” for “€527”.

(2) This section comes into operation on 1 January 2026.

3.

Maternity benefit new rate

Maternity benefit new rate

3. (1) Section 49(1) (amended by section 4 of the Act of 2024) of the Principal Act is amended, in paragraph (b), by the substitution of the following subparagraph for subparagraph (ii)

“(ii) €299.”.

(2) This section comes into operation on 5 January 2026.

4.

Adoptive benefit new rate

Adoptive benefit new rate

4. (1) Section 60(1) (amended by section 5 of the Act of 2024) of the Principal Act is amended, in paragraph (b), by the substitution of the following subparagraph for subparagraph (ii)

“(ii) €299.”.

(2) This section comes into operation on 5 January 2026.

5.

Paternity benefit new rate

Paternity benefit new rate

5. (1) Section 61D (amended by section 6 of the Act of 2024) of the Principal Act is amended by the substitution of the following paragraph for paragraph (b)

“(b) €299.”.

(2) This section comes into operation on 5 January 2026.

6.

Parent’s benefit new rate

Parent’s benefit new rate

6. (1) Section 61I (amended by section 7 of the Act of 2024) of the Principal Act is amended by the substitution of the following paragraph for paragraph (b)

“(b) €299.”.

(2) This section comes into operation on 5 January 2026.

7.

Increase in rates of jobseeker’s benefit and jobseeker’s benefit (self-employed) relating to certain reckonable weekly earnings, certain weekly income, certain reckonable weekly income and certain periods

Increase in rates of jobseeker’s benefit and jobseeker’s benefit (self-employed) relating to certain reckonable weekly earnings, certain weekly income, certain reckonable weekly income and certain periods

7. (1) Section 65A of the Principal Act is amended—

(a) in subsection (1) (amended by section 8(1) of the Act of 2024)—

(i) by the substitution, in paragraphs (a), (d) and (g), of “€114.00” for “€109.50” in each place where it occurs,

(ii) by the substitution, in paragraphs (b), (e) and (h), of “€163.70” for “€157.30” in each place where it occurs, and

(iii) by the substitution, in paragraphs (c), (f) and (i), of “€198.90” for “€191.10” in each place where it occurs,

and

(b) in subsection (2) (amended by section 15(1)(b) of the Act of 2024)—

(i) by the substitution, in paragraph (a), of “€73.60” for “€69.10”,

(ii) by the substitution, in paragraph (b), of “€105.70” for “€99.30”, and

(iii) by the substitution, in paragraph (c), of “€128.40” for “€120.60”.

(2) Section 66 of the Principal Act is amended, in subsection (1A), (amended by section 8(2) of the Act of 2024) by the substitution of “€109.20” for “€104.90”.

(3) Section 68F of the Principal Act is amended, in subsection (1) (amended by section 8(3) of the Act of 2024)—

(a) in paragraph (a), by the substitution of “€114.00” for “€109.50”,

(b) in paragraph (b), by the substitution of “€163.70” for “€157.30”, and

(c) in paragraph (c), by the substitution of “€198.90” for “€191.10”.

(4) Section 68F of the Principal Act is amended, in subsection (2) (amended by section 15(1)(d) of the Act of 2024)—

(a) in paragraph (a), by the substitution of “€73.60” for “€69.10”,

(b) in paragraph (b), by the substitution of “€105.70” for “€99.30”, and

(c) in paragraph (c), by the substitution of “€128.40” for “€120.60”.

(5) Section 68G of the Principal Act is amended, in subsection (2) (amended by section 8(4) of the Act of 2024), by the substitution of “€109.20” for “€104.90”.

(6) This section comes into operation on 1 January 2026.

8.

Extension of period during which person may become qualified person for purpose of section 221B of Principal Act

Extension of period during which person may become qualified person for purpose of section 221B of Principal Act

8. Section 221B (inserted by section 11(1) of the Act of 2024) of the Principal Act is amended, in subsection (2), by the substitution of “3 months” for “one month” in both places where it occurs.

9.

Working family payment

Working family payment

9. (1) The Principal Act is amended by the substitution of the following section for section 228

“228. Subject to this Act, an allowance (in this Act referred to as ‘working family payment’) shall be payable out of moneys provided by the Oireachtas in respect of a family where the weekly family income is less than—

(a) in the case of a family which includes only 1 child, €765,

(b) in the case of a family which includes 2 children, €866,

(c) in the case of a family which includes 3 children, €967,

(d) in the case of a family which includes 4 children, €1,058,

(e) in the case of a family which includes 5 children, €1,184,

(f) in the case of a family which includes 6 children, €1,300,

(g) in the case of a family which includes 7 children, €1,436, or

(h) in the case of a family which includes 8 or more children, €1,532.”.

(2) This section comes into operation on 1 January 2026.

10.

Back to work family dividend extension of eligibility

Back to work family dividend extension of eligibility

10. (1) Section 238A of the Principal Act is amended, in the definition of “relevant payment”—

(a) in paragraph (a), by the substitution of “payment,” for “payment, or”,

(b) in paragraph (b), by the substitution of “section 148A,” for “section 148A;”, and

(c) by the insertion of the following paragraphs after paragraph (b)

“(c) blind pension, or

(d) disability allowance;”.

(2) Section 238B of the Principal Act is amended, in subsection (1)—

(a) in paragraph (a)(i), by the insertion of “blind pension, disability allowance,” after “jobseeker’s allowance,”, and

(b) in paragraph (b)(i), by the insertion of “, blind pension, disability allowance” after “jobseeker’s allowance”.

(3) This section comes into operation on 1 January 2026.

11.

Amendment of section 265 of Principal Act

Amendment of section 265 of Principal Act

11. Section 265(1) of the Principal Act is amended, in paragraph (a) of the definition of “relevant purpose”—

(a) by the substitution, in clause (III) of subparagraph (v), of “section 16 of the Student Support Act 2011,” for “or section 16 of the Student Support Act 2011, or”,

(b) by the substitution, in subparagraph (vi), of “the Civil Legal Aid Act 1995,” for “or the Civil Legal Aid Act 1995, or”,

(c) by the substitution, in subparagraph (vii), of “Childcare Support Act 2018, or” for “Childcare Support Act 2018,” (inserted by section 23(c) of the Childcare Support Act 2018), and

(d) by the substitution of “(viii) the provision of a service under the Automatic Enrolment Retirement Savings System Act 2024,” for “(vii) the provision of a service under the Automatic Enrolment Retirement Savings System Act 2024,” (inserted by section 110(a)(iii) of the Automatic Enrolment Retirement Savings System Act 2024).

12.

Social insurance benefits new rates

Social insurance benefits new rates

12. (1) Schedule 2 (amended by section 16(1) of the Act of 2024) to the Principal Act is amended by the substitution of the Parts set out in Schedule 1 for Parts 1 to 4 of Schedule 2 to the Principal Act.

(2) This section comes into operation—

(a) in so far as it relates to—

(i) jobseeker’s benefit,

(ii) jobseeker’s benefit (self-employed),

(iii) carer’s benefit,

(iv) invalidity pension, and

(v) a payment referred to in paragraph (a) of the definition of “relevant payment” in section 178(1) of the Principal Act,

on 1 January 2026,

(b) in so far as it relates to—

(i) death benefit under Chapter 13 (other than section 84) of the Principal Act,

(ii) bereaved partner’s (contributory) pension,

(iii) State pension (contributory),

(iv) guardian’s payment (contributory),

(v) disablement pension, and

(vi) disablement gratuity,

on 2 January 2026, and

(c) in so far as it relates to—

(i) illness benefit,

(ii) health and safety benefit, and

(iii) injury benefit,

on 5 January 2026.

13.

Social assistance payments new rates

Social assistance payments new rates

13. (1) Schedule 4 (amended by section 17(1) of the Act of 2024) to the Principal Act is amended by the substitution of the Parts set out in Schedule 2 for Parts 1 to 3 of Schedule 4 to the Principal Act.

(2) This section comes into operation—

(a) in so far as it relates to—

(i) jobseeker’s allowance (other than where payable in accordance with section 148A of the Principal Act), and

(ii) farm assist,

on 31 December 2025,

(b) in so far as it relates to—

(i) one-parent family payment (other than where payable in respect of a widow, widower or surviving civil partner),

(ii) jobseeker’s allowance payable in accordance with section 148A of the Principal Act,

(iii) a payment referred to in paragraph (b) or (c) of the definition of “relevant payment” in section 178(1) of the Principal Act, and

(iv) carer’s allowance,

on 1 January 2026,

(c) in so far as it relates to—

(i) State pension (non-contributory),

(ii) blind pension,

(iii) guardian’s payment (non-contributory),

(iv) bereaved partner’s (non-contributory) pension, and

(v) one-parent family payment (payable in respect of a widow, widower or surviving civil partner),

on 2 January 2026,

(d) in so far as it relates to supplementary welfare allowance, on 5 January 2026, and

(e) in so far as it relates to disability allowance, on 7 January 2026.

14.

Domiciliary care allowance new rate

Domiciliary care allowance new rate

14. (1) Part 5 of Schedule 4 (amended by section 18(1) of the Act of 2024) to the Principal Act is amended by the substitution of “€380.00” for “€360.00”.

(2) This section comes into operation on 1 January 2026.

15.

Amendments to references to Taxes Consolidation Act 1997 in Principal Act

Amendments to references to Taxes Consolidation Act 1997 in Principal Act

15. The Principal Act is amended—

(a) in section 17(4), by the substitution, in paragraph (c), of “section 1086A” for “section 1086”,

(b) in section 23(3), by the substitution, in paragraph (c), of “section 1086A” for “section 1086”, and

(c) in section 30G(3), by the substitution, in paragraph (c), of “section 1086A” for “section 1086”.

16.

Amendment of Principal Act (disregard from income of participant contributions paid under section 59(1) of the Automatic Enrolment Retirement Savings System Act 2024)

Amendment of Principal Act (disregard from income of participant contributions paid under section 59(1) of the Automatic Enrolment Retirement Savings System Act 2024)

16. (1) Section 227 of the Principal Act is amended, in the definition of “weekly family income” (amended by section 11 of the Social Welfare and Pensions Act 2011), by the insertion of the following paragraph after paragraph (aa)

“(ab) any participant contribution deducted from emoluments (within the meaning of Part 3 of the Automatic Enrolment Retirement Savings System Act 2024) in accordance with section 59(1)(b) of that Act,”.

(2) Part 4 of Schedule 3 to the Principal Act is amended, in Rule 1(2)(b)(v), by the substitution of the following subclause for subclause (I)

“(I) An amount equal to the sum of the first €75 of any additional income (within the meaning of Rule 2) and 25 per cent of so much of that additional income as exceeds €75, when that additional income has been reduced by the aggregate of—

(A) any allowable contribution referred to in Regulation 31 of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018),

(B) any amount deducted from reckonable earnings under section 13 and regulations made under section 14, and

(C) any participant contribution deducted from emoluments (within the meaning of Part 3 of the Automatic Enrolment Retirement Savings System Act 2024) in accordance with section 59(1)(b) of that Act,”.

(3) This section comes into operation on 1 January 2026.

17.

Miscellaneous amendments to Automatic Enrolment Retirement Savings System Act 2024

Miscellaneous amendments to Automatic Enrolment Retirement Savings System Act 2024

17. (1) The Automatic Enrolment Retirement Savings System Act 2024 is amended—

(a) in section 37(1), by the substitution, in paragraph (a), of “the establishment day” for “the commencement of this section”,

(b) in section 44(6)—

(i) by the substitution, in paragraph (a), of “the establishment day” for “the day on which this section comes into operation”, and

(ii) by the substitution, in paragraph (b), of “the establishment day” for “the day on which this section comes into operation”,

(c) in section 50—

(i) by the substitution of the following subsection for subsection (1)

“(1) Where the Authority determines that a person satisfies the conditions for enrolment in any pay reference period, the Authority shall assign the last day of that period or such later date as the Authority may determine, being not later than 31 days after the last day of the pay reference period concerned as the person’s enrolment date.”,

and

(ii) by the substitution of the following subsection for subsection (7)

“(7) An employer to whom notice is given under subsection (6) shall, as soon as may be, but not later than 14 days after receipt of the notice, give notice of the determination and the enrolment date to the employee concerned.”,

(d) in section 53, by the substitution of the following subsection for subsection (8)

“(8) An employer to whom notice is given under subsection (7) shall, as soon as may be, but not later than 14 days after receipt of that notice, give notice of the determination and the enrolment date or re enrolment date, as the case may be, to the employee concerned.”,

(e) in section 68(4), by the substitution of the following paragraph for paragraph (a)

“(a) provision—

(i) under which the investment management provider shall be a regulated financial service provider, and

(ii) that the Authority may require that any specified subcontractor to the investment management provider be a regulated financial service provider,”,

(f) in section 123, by the substitution of the following subsection for subsection (12)

“(12) This section applies to sections 50(7), 53(8), 128 and 131.”,

and

(g) in section 124, by the substitution of the following subsection for subsection (5)

“(5) In this section, ‘relevant offence’ means an offence under section 50(8), 53(9), 128 or 131.”.

(2) Paragraphs (c), (d), (e), (f) and (g) of subsection (1) shall come into operation on 1 January 2026.

18.

Short title and construction

Short title and construction

18. (1) This Act may be cited as the Social Welfare and Automatic Enrolment Retirement Savings System (Amendment) Act 2025.

(2) The Social Welfare Acts and this Act, other than section 17, shall be construed together as one Act.