S.I. No. 637/2025 - Automatic Enrolment Retirement Savings System Regulations 2025

1. It is alleged that at _____________ [insert address of place where the offence is alleged to have been committed] on _________ [insert date of alleged offence] you committed an offence under Section ____ [insert, as appropriate, either ‘128’ or ‘131’] of the

Automatic Enrolment Retirement Savings System Act 2024

, further particulars of which are as outlined in the Schedule below.

2. A prosecution in respect of the alleged offence will not be instituted during the period of 21 days beginning on the date of this Notice.

3. If, during that same period of 21 days, you pay to the Authority—

(a) at ________________ [insert address of Authority]; or,

(b) by means of the electronic payment system available at [insert appropriate description and/or URL and/or QR Code]

the sum of € ____ [insert appropriate amount, as per article 35] accompanied by—

(i) the original or a copy of this Notice, in the case of a payment made at or sent to the offices of the Authority; or

(ii) in the case of a payment made electronically, by the inclusion on the electronic payments system of the Fixed Payment Notice Reference cited above

a prosecution will not be instituted at any time in respect of the aforementioned alleged offence.

4.

You are not obliged to make the payment specified in this Notice. You are entitled to disregard it and to defend, in court, the prosecution of the alleged offence. However if you choose to disregard the Notice your option to avoid such a prosecution, by means of such a payment, will be lost at the expiry of the aforesaid period of 21 days. That period is a statutory one, which the Authority does not have power to extend or to revive.

4. In this schedule—

“contribution” has the same meaning as it has in the 2005 Act;

“relevant instance” means every instance in which—

(a) emoluments are, or are to be, paid to an employee in respect of any pay reference period on the last day of which

(i) the employee is aged at least 23 years and under 60 years, or

(ii) the employee, not being a person within sub-paragraph (i), has—

(I) reached the age of 18 years and is under pensionable age

(II) applied under subsection (1) or (3) of section 53 to opt-in

and where the Authority has determined under the said subsections (1) or (3) that the employee is entitled to opt-in, and has given notice of the determination as provided for by subsection (7) of section 53.

(b) Employment contributions (within the meaning of the 2005 Act) are payable in accordance with any of the following—

(i) section 13 of the 2005 Act;

(ii) articles 81, 82, 83, 83A, 87 or 88 of the 1996 Regulations.

Part B

Purposes for Which Information May Be Shared By Revenue Commissioners

5. If you choose to pay the amount stipulated in paragraph 3 the Authority will issue a receipt for the payment. Any payment received by the Authority shall not be recoverable by the person who made it.

Schedule

Particulars of Alleged Offence

[Description of the acts or omissions giving rise to the alleged contravention]

________________________________

[To be signed by Authorised Officer]

_________________________

[Print the name of the Authorised Officer]

A Duly Authorised Officer of the Authority

Appointed under Section 121 of the Act.

[Date] _____________________

GIVEN under my Official Seal,

18 December, 2025.

DARA CALLEARY,

Minister for Social Protection.

EXPLANATORY NOTE

(

This note is not part of the Instrument and does not purport to be a legal interpretation.

)

These Regulations are designed to exercise powers conferred on the Minister of Social Protection by the

Automatic Enrolment Retirement Savings System Act 2024

(the Act) to give more detail to the operation of that system where it is warranted.

These relate to

(i) The circumstances in which contributions are to be repaid.

(ii) The information that employers are to provide to the Authority.

(iii) Certain matters in relation to the collection of contributions.

(iv) The operation of Part 3 of the Act where technology systems failures arise.

(v) The arrangements for the early payment of a participant’s funds on the grounds of incapacity or exceptional ill-health.

(vi) The details that the Authority and employers are to provide in relation to automatic enrolment, opt-in or automatic re-enrolment.

(vii) The detail with regards to how information sharing with the Revenue Commissioners will operate.

(viii) The arrangements in relation to the fixed payment notices provisions that the Authority may use in the event of non-compliance.

(ix) The prescribed time by which contributions must be paid.

6. The employer’s preference to receive communications from the Authority in Irish, or in English.

7. The name, telephone number, email address and postal address of the individual to whom communications from the Authority to the employer should be directed.

8. The reference number of any agent the employer uses for payroll purposes.

9. Except where the employer signifies that it intends to pay contributions due by debit or credit card on each instance when they are due (rather than by way of a direct debit mandate), the following information as regards the bank account from which the employer wishes to make electronic transfers of moneys due to the Authority, and to which the employer wishes the Authority to make electronic transfers of moneys which are being refunded to it, the following details

(a) the IBAN and BIC Number associated with the Account;

(b) the full name in which the account is held by the bank;

(c) if the account is held with a bank located outside the European Economic Area, the address associated with the account in the bank’s records.

10. Confirmation that the account holder and all signatories required to authorise debits from any bank account have agreed to do so.

______________

Articles 30 to 32

SCHEDULE 2

Communications Following Automatic Enrolment, Opt-In, or Automatic Re-Enrolment

11. Where any repayment due under section 64 has arisen in respect of a participant or an employer who has died the following provisions shall apply

(a) where there is a legal personal representative of the deceased participant or employer, the repayment shall be made to that legal personal representative (by electronic transfer to an account specified by him or her); or in a case where there are two or more legal personal representatives to an account specified by them. Or, if so authorised by that legal personal representative(s), to a firm of solicitors acting on behalf of the legal personal representative(s) (by electronic transfer to an account specified by that firm of solicitors).

(b) where there is no legal personal representative of the deceased participant or employer—

(i) if the deceased participant or employer died leaving a will or other testamentary writing, the repayment may be made to or among such of the persons appearing to be beneficially entitled thereto under the said will or testamentary writing as the Authority thinks proper and that to the exclusion of all others, without prejudice to any remedy which such others may have for recovery of the sum so paid or distributed as aforesaid against the persons receiving that sum,

(ii) where the deceased participant or employer died intestate, the repayment may be made to or among such persons as appear to the Authority to be beneficially entitled thereto, whether as next-of-kin or otherwise according to law or to or among such of the said persons as the Authority thinks fit and that to the exclusion of all others.

(iii) the Authority shall not be obliged to deal with the matter pursuant to paragraphs (i) or (ii), and shall do so only if satisfied that there are no material risks associated with doing so, or that sufficient safeguards are in place to mitigate against such risks whether by way of indemnity or otherwise;

(iv) the Authority upon making any payment in accordance with paragraph (b) shall be discharged from all liability in respect of any sum so paid.

Part 3

PROVISION OF INFORMATION BY EMPLOYERS

Information regarding employers

12. The information specified in Schedule 1 is prescribed, for the purpose of section 66(1)(a), as other information which shall be provided to the Authority by an employer, on or before making any payment of relevant emoluments.

When such information shall be provided

13. Subject to article 14, such information shall be provided not later than the day on which the relevant emoluments are paid.

Information need not be provided if unchanged from that previously furnished

14. It shall not be necessary for such information to be provided by an employer, consequent upon the payment of any relevant emoluments, where the same information has previously been provided to the Authority by the employer, and where it remains unchanged in any material respect.

Employer information portal

15. The electronic system referred to in section 101(1) shall include a facility whereby—

(a) an employer may furnish the information specified in Schedule 1 to the Authority;

(b) an employer who has previously furnished such information may update, correct or supplement that information.

Part 4

CONTRIBUTIONS

Priority to be given to the deduction of contributions

16. Participant contributions under Part 3 of the 2024 Act shall be given priority over any other amounts that the employer is required to deduct, or entitled to deduct, other than deductions in accordance with—

(a) the 2018 Regulations, of income tax,

(b) the 1996 Regulations, of a contribution within the meaning of those Regulations,

(c) Part 18D of the

Taxes Consolidation Act 1997

, of universal social charge.

Application of articles 19 to 21 (insufficiency of emoluments actually made)

17. Articles 19 to 21 apply in circumstances where, by reason of an insufficiency of payments actually made to a participant (after any deductions which, by virtue of article 16, enjoy priority over participant contributions), an employer is unable, on or before making any payment of emoluments to the participant, to deduct the amount any or all of the participant contribution calculated in accordance with section 59(1)(a).

Definition for purposes of articles 19 to 21

18. In articles 19 to 21 the term “participant contribution shortfall” means—

(a) where the employer has been unable to deduct any of the participant contribution calculated in accordance with section 59(1)(a), the full amount of that participant contribution;

(b) where the employer has been able to deduct only part of the participant contribution calculated in accordance with section 59(1)(a), such amount of the participant contribution as the employer has been unable to deduct.

Employer’s liability to pay participant contribution shortfall

19. In the circumstances outlined in article 17 the employer shall be liable to pay the participant contribution shortfall to the Authority, on behalf of the participant, at the same time as payment of the associated employer contribution payable under section 59(2)(b).

Participant’s liability to make good to employer any participant contribution shortfall

20. A participant on whose behalf an employer has paid a participant contribution shortfall in compliance with article 19 shall be required to make good to the employer the amount or amounts paid on his/her behalf.

Employer’s entitlement to recoup participant contribution shortfall by deduction from future emoluments

21. An employer who has paid a participant contribution shortfall in compliance with article 19 shall be permitted to recoup such amount or amounts from future emoluments due to the participant.

Deductions and payment of contributions where emoluments paid after the end of an employment

22. (1) This Regulation applies to payments of emoluments made to or on behalf of an employee within the 12 months after he or she has ceased to be employed by the person making the payments.

(2) On making any payment referred to in sub-article (1), an employer shall deduct participant contributions by reference to the contribution rates that were applicable to employee emoluments immediately prior to the cessation of employment.

Part 5

OPERATION OF PART 3 OF ACT WHERE TECHNOLOGY SYSTEMS FAIL ETC

Applicable circumstances

23. Part 3 shall operate as specified in articles 24 to 26 in circumstances in which—

(a) the electronic system put in place by the Authority for the efficient operation of Part 3 is not functioning or is not functioning properly at any particular time such that a person is unable to comply with an obligation under that Part, or

(b) a person is unable to use that electronic system at any particular time because of a general or partial systems failure of an internet service provider or of an electricity service provider, occurring in the general locality of or affecting the person’s place of business,

or in the circumstances of a technology systems failure within the meaning given by

section 983

of the

Taxes Consolidation Act 1997

.

Employer’s obligations

24. Where—

(a) owing to any of the circumstances specified in article 23, an employer of a participant has not received a payroll notification relating to the participant, on or before making any payment of emoluments to the participant;

(b) the employer is under a legal obligation to pay emoluments, notwithstanding that the employer has not received that payroll notification,

the employer shall, by reference to the latest payroll notification available to the employer relating to the participant,

(i) calculate the participant contribution payable in respect of the payment of emoluments;

(ii) calculate the employer contribution payable in respect of the payment of emoluments;

(iii) deduct the amounts of the participant contribution and the employer contribution from the emoluments;

(iv) pay those contributions to the Authority;

(v) provide any notification required under article 12 immediately upon rectification of the technology systems failure.

Employer’s deemed compliance

25. Where an employer complies with the requirements of article 24, the employer shall be deemed to have deducted a participant contribution and an employer contribution from the emoluments concerned in accordance with the terms of a valid payroll notification.

Information which may be sought by Authority

26. An employer shall, on request, provide the Authority with information in relation to the circumstances specified in article 23 that gave rise to the consequences referred to in paragraphs (a) and/or (b) of article 24.

Part 6

APPLICATION FOR EARLY PAYMENT ON GROUNDS OF INCAPACITY OR EXCEPTIONAL ILL-HEALTH

Retirement through incapacity

27. (1) For the purposes of section 85 a participant is to be regarded as—

(a) retiring, and

(b) doing so through incapacity

in circumstances where—

(i) the participant furnishes the Authority with a report from his/her registered medical practitioner in which—

(I) the registered medical practitioner confirms that he/she is, and for how long he/she has been, the participant’s regular treating doctor;

(II) the registered medical practitioner certifies that it is his/her opinion that, by reason of infirmity of mind or body, the participant has become permanently restricted in his or her capacity to continue remaining engaged in employment, as and from such date as is specified by the registered medical practitioner, and that the limitation on the participant’s capacity to engage in employment is expected to continue at least until the participant attains pensionable age;

(III) the registered medical practitioner includes such additional or supplementary information as, in his/her opinion should be sufficient to allow the Authority’s Medical Assessor to be satisfied of the opinion referred to in sub-paragraph (II) above;

(ii) subject to the proviso below, the Authority’s Medical Assessor is satisfied, on the basis of the report referred to in paragraph (i) above, that it is reasonable for the Authority to accept that, by reason of infirmity of mind or body, the participant has become permanently restricted in his or her capacity to continue remaining engaged in employment, as and from such date as was specified by the participant’s medical practitioner, and that the limitation on the participant’s capacity to engage in employment is expected to continue at least until the participant attains pensionable age

PROVIDED that it shall not be obligatory for the Authority to seek the opinion of the Authority’s Medical Assessor in circumstances where it is already satisfied, on the basis of the report of the participant’s registered medical practitioner, to make a favourable determination under section 85(2) without the benefit of input from the Authority’s Medical Assessor.

(2) For the purposes of section 85 a participant is to be regarded as—

(a) having retired, and

(b) having done so through incapacity

in circumstances where—

(i) the participant furnishes the Authority with a report from his/her registered medical practitioner in which—

(I) the registered medical practitioner confirms that he/she is, and for how long he/she has been, the participant’s regular treating doctor;

(II) the registered medical practitioner certifies that it is his/her opinion that, by reason of infirmity of mind or body, the participant had become permanently restricted in his or her capacity to remain engaged in employment, as and from such date as is specified by the registered medical practitioner, and that the limitation on the participant’s capacity to engage in employment is expected to continue at least until the participant attains pensionable age;

(III) the registered medical practitioner includes such additional or supplementary information as, in his/her opinion should be sufficient to allow the Authority’s Medical Assessor to be satisfied of the opinion referred to in sub-paragraph (II) above;

(ii) subject to the proviso below, the Authority’s Medical Assessor is satisfied, on the basis of the report referred to in paragraph (i) above, that it is reasonable for the Authority to accept that, by reason of infirmity of mind or body, the participant had become permanently restricted in his or her capacity to remain engaged in employment, as and from such date as was specified by the participant’s medical practitioner, and that the limitation on the participant’s capacity to engage in employment is expected to continue at least until the participant attains pensionable age

PROVIDED that it shall not be obligatory for the Authority to seek the opinion of the Authority’s Medical Assessor in circumstances where it is already satisfied, on the basis of the report of the participant’s registered medical practitioner, to make a favourable determination under section 85(2) without the benefit of input from the Authority’s Medical Assessor.

Retirement following a period of unemployment

28. For the purposes of article 27 a participant may be regarded as retiring through incapacity even if not employed at the time of his retirement.

Exceptional circumstances of ill-health

29. For the purposes of section 85 a participant is to be regarded as being in exceptional circumstances of ill-health where—

(a) he or she has suspended paying contribution in accordance with section 62, and,

(b) he or she furnishes advices from a medical practitioner who is for the time being registered in the Specialist Division of the register of medical practitioners under the medical specialty of “Medical Oncology” or under the medical specialty of “Palliative Care” (or under such other medical speciality as is appropriate in all the circumstances) that certify that it is his/her opinion that the participant has a medical condition of such seriousness that, within reasonable medical judgment, the participant’s remaining life expectancy is unlikely to extend more than 2 years.

Part 7

COMMUNICATIONS AND SERVICES

Information to employer following automatic enrolment, opt in or automatic re-enrolment

30. The categories of information specified in paragraph 1 of Schedule 2 are prescribed, pursuant to section 104(1)(b)(i), as information to be provided to an employer by the Authority when complying with—

(a) section 50(6), following a determination under section 50(1),

(b) section 53(7), following a determination under section 53(1), or

(c) section 55(3)(a), following a determination under section 55(1).

Information to employee following automatic enrolment or opt in

31. (1) The information in sub-article (2) is prescribed, pursuant to section 104(1)(b)(ii), as information to be provided by an employer, in compliance with section 50(7) or 53(8), to the employee concerned upon a determination under section 50(1) or 53(1) relating to that employee.

(2) The information referred to in sub-article (1) consists of such information (which includes the categories of information specified in paragraphs 1 and 2 of Schedule 2) as is contained in a communication addressed to the employee, dealing with his/her automatic enrolment or opt in, as has been furnished to the employer by the Authority, for onward transmission to the employee.

Information to employee following automatic re-enrolment

32. The categories of information specified in paragraphs 1 and 2 of Schedule 2 are prescribed, pursuant to s. 104(1)(b)(i), as information to be provided by the Authority, in compliance with section 55(3)(a), to a person in respect of whom it has made a determination under section 55(1).

Part 8

INFORMATION SHARING

Information sharing: Revenue Commissioners

33. The information specified in Part A of Schedule 3 is prescribed as specific information that may be shared under section 108(1), by the Revenue Commissioners with the Authority, for the purposes described in Part B of Schedule 3, subject to the conditions specified in Part C of Schedule 3.

Part 9

FIXED PAYMENT NOTICES

Prescribed form of notice

34. The form set out in Schedule 4 is prescribed for the purposes of section 124(1) in relation to an offence alleged to have been committed under sections 128 or 131.

Prescribed amounts

35. The amounts prescribed for the purpose of Section 124(1)(b) are as follows

(a) €2,500 in the case of the offence under section 128 (“hindering employee from participating in automatic enrolment”);

(b) €2,500 in the case of the offence under s. 131(2) that is committed where an employer, or a servant or agent acting on behalf of the employer, for the purpose of evading or reducing the amount of an employer’s liability in respect of a contribution which the employer is liable to pay under section 59 and which he or she has not paid—

(i) knowingly makes any statement or representation (whether written or verbal) which is to his or her knowledge false or misleading in any material respect, or knowingly conceals any material fact, or

(ii) produces or furnishes, or causes or knowingly allows to be produced or furnished, any document or information which he or she knows to be false in a material particular;

(c) in the case of the offence under section 131(1)—

(i) €250 where, on the basis of the Authority’s best estimate, the amount of the contribution which, being liable to pay under section 59, the employer has failed to pay at or within the prescribed time, is an amount less than €1,000;

(ii) €750 where, on the basis of the Authority’s best estimate, the amount of the contribution which, being liable to pay under section 59, the employer has failed to pay at or within the prescribed time, is an amount greater than €1,000 but less than €1,500;

(iii) €1,250 where, on the basis of the Authority’s best estimate, the amount of the contribution which, being liable to pay under section 59, the employer has failed to pay at or within the prescribed time, is an amount greater than €1,500 but less than €2,000;

(iv) €1,750 where, on the basis of the Authority’s best estimate, the amount of the contribution which, being liable to pay under section 59, the employer has failed to pay at or within the prescribed time, is an amount greater than €2,000 but less than €2,500;

(v) €2,250 where, on the basis of the Authority’s best estimate, the amount of the contribution which, being liable to pay under section 59, the employer has failed to pay at or within the prescribed time, is an amount greater than €2,500 but less than €3,000;

(vi) €2,750 where, on the basis of the Authority’s best estimate, the amount of the contribution which, being liable to pay under section 59, the employer has failed to pay at or within the prescribed time, is an amount greater than €3,00 but less than €3,500;

(vii) €3,250 where, on the basis of the Authority’s best estimate, the amount of the contribution which, being liable to pay under section 59, the employer has failed to pay at or within the prescribed time, is an amount greater than €3,500 but less than €4,000;

(viii) €4,250 where, on the basis of the Authority’s best estimate, the amount of the contribution which, being liable to pay under section 59, the employer has failed to pay at or within the prescribed time, is an amount greater than €4,000 but less than €4,500;

(ix) €4,750 where, on the basis of the Authority’s best estimate, the amount of the contribution which, being liable to pay under section 59, the employer has failed to pay at or within the prescribed time, is an amount greater than €4,500 but less than €5,000;

(x) €5,000 where, on the basis of the Authority’s best estimate, the amount of the contribution which, being liable to pay under section 59, the employer has failed to pay at or within the prescribed time, is an amount greater than €5,000;

(d) in the case of the offence under section 131(3), committed by a person who has consented to or connived with commission of an offence under section 131(1) by an employer who pays emoluments on behalf of that person, the same amounts as are prescribed under paragraph (d) in respect of the corresponding offence on the part of the employer.

Part 10

PAYMENT OF CONTRIBUTIONS

Offences in relation to contributions: prescribed time

36. The prescribed time for the purposes of section 131(1) is, in relation to a contribution referable to any payments of emoluments to a participant, the period of time which ends at midnight on the fifth working day after the payment of those emoluments to that participant.

______________

Article 12

SCHEDULE 1

Information To Be Provided to the Authority by an Employer

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

30

th December,

2025.

ARRANGEMENT OF ARTICLES

CONTENTS

PART 1

Preliminary