AE 2026: Year-End Action Plan – Why 2025 Is the Real Year to Prepare

Published: October 2025    Author: Amergin Consulting Ltd.    Target Audience: SME Owners, HR Managers, Finance Directors
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Executive Summary

Ireland is on the cusp of a landmark pensions reform. Automatic enrolment (AE) – the state’s new “My Future Fund” retirement savings scheme – will launch on 1 January 2026, after a recent postponement from 30 September 2025bdo.global. This aligns the start with the tax year and crucially gives employers the rest of 2025 to prepare. It’s a once-in-decades change: Ireland remains the only OECD country without auto-enrolmentpeninsulagrouplimited.com, and only about 35% of private sector workers have any pension coveragewtwco.com. The stakes are high – without proactive preparation, businesses risk compliance breaches, financial strain, and employee backlash. Conversely, companies that plan ahead in 2025 can turn this mandate into an opportunity to bolster employee financial wellbeing and avoid costly surprises.

Most Irish SMEs are not ready: as of early 2025, research found 79% of organisations are either completely unprepared or only partly prepared for auto-enrolmenteuropeanpensions.net. Many business owners still lack understanding of the scheme’s timeline and legal obligationseuropeanpensions.net. Non-compliance is not an option – once AE is live, every eligible worker must be enrolled or covered by an existing pension, with hefty penalties for lapses. However, forward-thinking employers can use 2025 to their advantage. By treating 2025 as the true year of preparation, you can budget for the upcoming employer contributions, update systems and policies, and even explore setting up your own pension scheme (like a PRSA) to maintain control over costs.

This Year-End Action Plan lays out what Irish SMEs need to know and do now to be AE-ready. We break down the key facts of the Auto-Enrolment 2026 scheme, the urgent steps to take before year-end, and how to manage the transition smoothly. With the right preparation, you won’t just avoid fines – you’ll safeguard your company’s financial stability and demonstrate a commitment to your employees’ futures. The reality is clear: fail to prepare in 2025, and you risk chaos and penalties in 2026; prepare well, and you’ll ensure compliance, financial control, and a more secure workforce.

AE 2026 Quick Facts

• Launch Date: 1 January 2026 – Ireland’s Automatic Enrolment system (“My Future Fund”) will begin enrolling employees at the start of 2026, after being pushed back from a planned late-2025 startpeninsulagrouplimited.com. This extra time is meant to allow payroll providers and employers to get readyalgoodbody.com.

• Who Is Covered: All employees aged 23–60 earning over €20,000 per year, not already in a workplace pension, will be automatically enrolled in the state schemebdo.global. (Workers aged 18–22 or over 60 up to pension age 66 can opt in voluntarily if not in an existing planbdo.global.) It’s estimated around 800,000 employees will be enrolled once AE kicks offpeninsulagrouplimited.com – reflecting the large portion of the workforce currently without any pension.

• Contributions Schedule: Contributions start at 1.5% of gross salary from both employer and employee, then rise every three years by 1.5% until reaching a 6% employer/employee rate by year 10bdo.global. The State will top up each contribution: for every €3 the employee puts in, the State adds €1bdo.global. (All contributions are calculated only on salaries up to €80,000bdo.global.) Notably, employee AE contributions won’t receive tax relief at source – instead, the government top-up is designed to offset thatbdo.global.

• Opt-Out and Re-Enrolment: AE uses a “soft mandatory” approach. Employees will be automatically enrolled but can opt out after 6 months of participation if they wish. Those who opt out will be refunded their own contributions, though employer and state contributions remain investedbdo.global. After opting out, the employee will be re-enrolled after 2 years (if still eligible), with the option to opt out again at that pointbdo.global. This cyclical enrolment aims to encourage workers to stay in the scheme over time.

• Existing Pensions = Exemption: If an employer already provides a “qualifying” pension scheme – such as an occupational plan or PRSA with employer contributions – their employees do not have to be auto-enrolled in My Future Fundwtwco.combdo.global. In other words, AE is compulsory only for those without any existing workplace pension. (By year 7 of the scheme, regulators will set minimum standards that such private plans must meet to count as exemptalgoodbody.com.)

• Compliance Is Mandatory: All employers with at least one employee will be subject to the auto-enrolment lawalgoodbody.com. There is no “opt out” for businesses – if you have eligible staff, you must enrol them (or already have an approved pension in place). Breaching AE obligations is defined as a criminal offence. Depending on the offence, companies can face fines from €5,000 up to €50,000, and in serious cases, even imprisonment of responsible individualsalgoodbody.com. Employers are also explicitly forbidden from penalising or discouraging any employee from participating in the pension schemealgoodbody.com (any such retaliation could trigger claims to the Workplace Relations Commission).

• Why AE Matters: This scheme aims to close Ireland’s pension savings gap. Only about one-third of Irish private sector workers have a supplementary pension todaywtwco.com, leaving the majority relying solely on the state pension. Auto-enrolment is expected to dramatically increase coverage, boosting long-term retirement security for hundreds of thousands of workers. It’s being called “the largest change to the Irish pensions system in more than 60 years”europeanpensions.net. For employers, it means taking on a new financial responsibility, but also contributing to employees’ future welfare – which can pay dividends in staff morale and retention.

*(Next, we’ll delve into why 2025 is such a critical preparation period and what steps businesses should be taking now.)

1. The Countdown to January 2026: Why 2025 Is Critical

With the clock ticking toward the 2026 rollout, the remainder of 2025 is truly the make-or-break period for employer preparation. The three-month delay (from late 2025 to Jan 2026) was specifically granted to “provide additional time for payroll providers and employers to prepare”algoodbody.com. In practice, this means businesses have until the end of 2025 to get all their ducks in a row. Ignoring this timeline is perilous – when the new year begins, the law expects you to be fully compliant on Day 1.

Legislation is already in place. The Automatic Enrolment Retirement Savings System Act 2024 was signed into law in July 2024wtwco.com, so AE isn’t just a proposal – it’s happening. There is no one-size-fits-all compliance approach, and implementation details are still being finalised by authorities, but employers cannot afford to wait passivelyalgoodbody.com. Consider this the final countdown: use the remaining time in 2025 to understand your obligations, make necessary system changes, and establish procedures. If you wait until January 2026, it will be too late to avoid chaos.

Most SMEs are currently behind the curve. Surveys at the start of 2025 revealed a “significant lack of preparedness and awareness across the board” among Irish organisationseuropeanpensions.net. Fully 79% of businesses had not adequately prepared for auto-enrolmenteuropeanpensions.net, and fully 40% admitted to having little to no understanding of the timeline and planning requiredeuropeanpensions.net. Many companies haven’t even started calculating what the contributions will cost them, with 77% yet to fully assess the financial impact of AE on their payrolleuropeanpensions.net. This lack of planning just months before the (then) expected start date prompted urgent warnings from experts: without an initial baseline analysis of AE costs, employers risk nasty surprises that could threaten their financial stabilityeuropeanpensions.net. In short, the majority of SMEs need to catch up – fast.

Why is 2025 so crucial? In practical terms, any employer with staff will need to, by January 2026, either (a) have enrolled their employees into My Future Fund, or (b) have an exempt pension scheme already running. Getting to that point involves a lot of groundwork (from budgeting for contributions to reconfiguring payroll software), which can’t be done overnight. The government’s decision to align AE’s start with the tax year was a recognition that businesses needed a bit more breathing roombdo.global. But that grace period is finite and shrinking. By late 2025, SMEs should be in full implementation mode – treating this like any major project rollout.

It’s also worth noting that AE’s phased approach doesn’t lessen the immediate prep. While contributions start low at 1.5%, the legal and administrative requirements hit right away. Every new hire, every payroll run, every employment contract will need to account for auto-enrolment from 2026 onward. Failing to prepare in 2025 means you’ll be scrambling in 2026 – risking errors like missed enrollments or incorrect deductions, which carry legal penalties. As one industry expert put it, AE “represents the largest change to the Irish pensions system in decades… [yet] many organisations still have no knowledge of the scheme [or] their legal obligations – nor the ramifications of non-compliance.”europeanpensions.net In other words, buried heads in the sand now will lead to painful reckonings later.

On the positive side, 2025 is a golden opportunity to get ahead of the curve. Employers that educate themselves and act early can spread out the workload, avoid last-minute stress, and potentially reduce costs. By understanding the intricacies of AE now, you might find smart ways to integrate it into your business strategy (for example, aligning it with year-end salary reviews or using it to enhance your benefits package for retention). Remember, once 2026 arrives, auto-enrolment will simply be a fact of life for doing business in Ireland. Use 2025 to ensure that by the time the clock strikes midnight on New Year’s, you are confidently ready for this new reality.

Key Takeaway: Think of 2025 as the “year of implementation” for AE. The law may commence in 2026, but your action plan must commence now. The companies that treat these next few months seriously – auditing their workforce, upgrading systems, seeking advice – will be the ones smoothly sailing into compliance. Those that procrastinate risk starting 2026 on the wrong foot, entangled in avoidable compliance issues and financial strain.

2. Year-End 2025 Preparation Checklist for Employers

How can SMEs practically gear up for auto-enrolment? Below is a step-by-step preparation checklist to complete before the end of 2025. These actions will ensure you meet your obligations and avoid pitfalls as the AE system goes live:

• ✅ Identify Your Eligible Employees: Start by auditing your workforce to determine who will need to be auto-enrolled. All employees age 23–60 earning above €20k (and not in an existing pension) are in scopebdo.global. Consider full-time, part-time, and new hires expected in early 2026. This audit gives you a sense of how many people (and which roles) will trigger employer contributions. Peninsula estimates up to 800,000 workers nationally will be enrolled from the get-gopeninsulagrouplimited.com – how many of those will be from your company? Identifying them now will also help with budgeting (next step).

• ✅ Forecast the Financial Impact: Budget for the employer contributions that will kick in once AE starts. Initially, you’ll need to contribute 1.5% of gross pay for each enrolled employeebdo.global. Although 1.5% might seem small, it adds up – and remember that rate will rise to 3%, 4.5%, and eventually 6% over the next decade. Assess what that means in Euro terms for your 2026 payroll. Alarmingly, over three-quarters of companies haven’t fully calculated their AE cost exposure yeteuropeanpensions.net, a risk to their financial planning. Don’t be part of that statistic. Use your payroll or finance system to model different scenarioseuropeanpensions.net: for instance, if you plan to hire more staff, include those in projections. The good news is that employer pension contributions will be tax-deductible against corporation taxpeninsulagrouplimited.com (just as with any occupational pension), softening the blow. Still, it’s vital to know your numbers: quantify the monthly and annual cost so you can make informed decisions (or adjustments to other expenses) ahead of time.

• ✅ Review & Update Employment Contracts and Policies: Auto-enrolment introduces new terms to the employer-employee relationship (e.g. pension deductions, opt-out rights, etc.). It’s wise to update your HR documentation in 2025 so that everything is aligned with the coming changes. This includes offer letters, employment contracts, staff handbooks, and any existing pension or benefits policies. As of mid-2025, only 33% of organisations had updated their employment contracts to reflect AE-related changeseuropeanpensions.net, meaning most have work to do here. Ensure your contracts from 2026 onward inform new hires about auto-enrolment and the contribution deductions. Likewise, company handbooks should outline the auto-enrolment process, opt-out provisions, and how the scheme works alongside any existing benefits. Having these terms clearly documented not only keeps you compliant (and employees informed), but can also protect you in case of any disputes. It’s far easier to handle this now than to rush-contract amendments after a problem arises.

• ✅ Upgrade Payroll Systems and Processes: Payroll readiness is absolutely critical. Come January 2026, your payroll system must be capable of handling automatic deductions of the correct percentage, tracking contributions, and interfacing with the state’s system (the Central Processing Authority, which will administer “My Future Fund”). Take time in 2025 to evaluate your software: Can it accommodate the 1.5% contributions and scheduled increases? Does it have fields for employer vs employee vs state contributions? Can it produce the reports or notifications you’ll need? If not, plan for an update or work with your payroll provider for a solution. A survey found 58% of companies had not yet checked whether their payroll system can perform the necessary AE calculations and deductionseuropeanpensions.net – a worrying gap. Don’t assume your current process will handle it; actively verify it. You may need to install updates, use new codes for “auto-enrolment pension”, and set up data flows to the government’s portal (for notifying the authority of new enrollees or opt-outs). It’s also prudent to run test calculations in late 2025: e.g., simulate January payslips with 1.5% pension deductions to ensure everything balances. Addressing any IT issues now will save you massive headaches (and potential payroll errors) in the new year.

• ✅ Establish an Employee Communication Plan: Transparency with your staff is key. Auto-enrolment will affect your employees’ pay and benefits, so they need to know what’s coming. Plan how and when you will inform employees about AE. This might involve sending out informational emails or letters in late 2025 explaining the new pension scheme, holding a Q&A session or workshop, and preparing FAQs about their options (like how to opt out, what the contribution does, etc.). Surprisingly, less than 30% of organisations had put a communication plan in place by 2025 to brief employees on AEeuropeanpensions.net. Getting ahead on this will set you apart. Consider timing your communications to coincide with year-end reviews or January onboarding. Be clear that: a) enrollment is automatic but they have a right to opt out after 6 months, b) contributions will be deducted from pay (explain the % and that the State and you as employer will add money too), and c) this is for their long-term benefit. Also, be ready to answer employee questions on fund options, tax implications (e.g. no immediate tax relief, but state top-up instead), and how opting out works. A well-informed workforce is less likely to be confused or upset come January, and it builds trust that you’re handling this change responsibly.

• ✅ Train HR and Appoint a Point Person: Ensure your HR team (or whoever handles payroll/benefits) is fully up to speed on the auto-enrolment mechanics. This includes knowing how to register employees with the system, process opt-out requests, and handle re-enrolment every two years. It’s wise to designate a point person or small taskforce for AE in your company – people who will become the internal experts. They should familiarize themselves with the official guidance that will be released by the authorities. Training can involve attending webinars, consulting with pension advisors, or even running internal simulations (e.g., “What do we do if X employee opts out in July 2026?”). Having knowledgeable staff on hand will ensure you don’t accidentally trip up on compliance details, like failing to enrol someone who should be enrolled or mishandling an opt-out refund. Document the new processes in your standard operating procedures. And make sure roles are clear: Who will actually upload data to the government portal? Who will field employee questions on day one? If you use an external payroll bureau, coordinate with them now about how they’ll support your AE obligations.

• ✅ Set Up Record-Keeping and Monitoring: The AE law will require keeping certain records (for example, proof that employees were enrolled or that they opted out, records of contributions, etc.). Prepare a system for maintaining these records securely and in compliance with data protection. The Workplace Relations Commission can audit employers on these obligations, and specific penalties (like fines up to €2,500) can apply for not keeping required recordsamerginconsulting.com (for instance, the Work-Life Balance Act introduced record-keeping fines, and similar rigor is expected for AE). So, decide in advance how you will store enrollment notices, opt-out forms, contribution logs, etc., and for how long (likely several years). Your payroll software may handle much of this, but make sure you know how to retrieve the data if needed during an inspection or employee query.

By systematically ticking off this checklist, you’ll cover the major bases before AE goes live. It’s all about being proactive: each of the above steps, if done now, means one less emergency to tackle later. As the Peninsula employment law team advises, “it’s crucial to prepare now, before the scheme is implemented”peninsulagrouplimited.com. Doing so will let you “take it in stride” rather than scrambling. Think of it as a project plan with a hard deadline – and that deadline is 31 December 2025.

3. Leveraging Existing Pension Schemes to Control Costs

One strategic consideration for employers is whether you can use an existing pension scheme to satisfy AE requirements – potentially giving you more control and possibly reducing cost escalation over time. Under the auto-enrolment rules, if your employees are already members of a qualifying pension arrangement (such as a company occupational pension scheme or a PRSA with employer contributions), those employees are exempt from the state auto-enrolmentbdo.globalwtwco.com. In plain terms, this means a firm that already provides a pension plan for its staff (and contributes to it) does not have to additionally enroll them in My Future Fund.

This opens an opportunity: introduce or enhance a pension scheme in 2025 so that by 2026, you’re effectively opted out as an employer of the state system. Why might you consider this? The primary reason is cost predictability and potentially lower contribution rates. The government’s AE scheme will impose rising contributions on a fixed schedule up to 6%. But if you set up your own scheme (for example, a group PRSA or an occupational plan), you might choose a contribution level that suits your business’s capacity and still meet the legal minimum for exemption.

For instance, suppose you establish a group PRSA for all employees now and contribute, say, 3% of salary for each employee. In that case, you would not be obliged to follow the increasing auto-enrolment scale to 4.5% and 6% in later yearsemployerspensionhelpline.ie. You’d be locking in a manageable contribution rate on your own terms. As a pension advisory notes: “an employer who [has] a Group PRSA at a 3% contribution… is not obliged to follow the increased AE scale each year. Putting a PRSA in place now will eliminate the risk of higher scaled contributions in future years”employerspensionhelpline.ie. This can be an important cost-control strategy, especially for SMEs operating on thin margins. Essentially, you’re taking charge of your pension offering rather than being forced up the escalator of the state scheme.

Of course, there are caveats. The scheme you provide must be a qualifying scheme. The AE legislation will set certain standards (by year 7, as noted) for private plans to ensure they’re providing sufficient benefitsalgoodbody.com. Likely, if you’re contributing too little, eventually you’d need to increase to remain exempt. But at least in the initial years, a reasonable contribution like 3% could satisfy requirements and shield you from immediate jumps to 4.5% or 6%. Also, running your own pension scheme means you take on the administrative burden of that scheme (though many providers can handle administration for group PRSAs or occupational plans relatively easily).

Another benefit of establishing your own scheme is greater flexibility and goodwill for employees. Your plan could allow higher voluntary contributions, for example, or more investment choices than the state’s limited fund options. It shows employees that you’re proactive in providing for their retirement, not just doing the bare minimum. And if you already have a pension scheme for staff, ensure it’s up to scratch (check that it covers all who need coverage and that you’re contributing something). If it is, you likely fall under “exempt employment”, meaning no double enrolment – you’ll just continue your existing scheme instead of using My Future Fundwtwco.com.

Action point: Evaluate the feasibility of starting a pension scheme in 2025 if you don’t have one. Many SMEs have avoided offering pensions historically (hence why AE is being introduced), but now it might make sense to set up a simple PRSA arrangement. Compare the costs: contributing 3% or more to a PRSA vs. doing the auto-enrolment – in the first few years AE is 1.5% rising to 3% by 2028, so you could match that or do slightly more on your own terms. Keep in mind the government’s top-up in AE (the “€1 for €3” matchbdo.global) applies only in the state scheme; in a private plan, instead employees get the normal tax relief (20%/40% depending on their tax rate) on contributions. Some higher-earning employees might prefer the traditional tax relief model if they’re 40% taxpayers, whereas lower earners might do equally well or better under the flat state top-up. These nuances might influence whether an internal scheme or AE is better received – but from the employer perspective, the critical factor is controlling mandated costs.

In summary, using a qualifying private pension scheme can be a valid approach to meet AE obligations. It’s not about dodging the intent of the law (you’ll still be facilitating pension savings for employees either way), but about choosing the mechanism that best fits your business. Whether you stick with the state auto-enrolment or implement your own plan, what’s non-negotiable is that something must be in place by 2026. The smartest employers will crunch the numbers and possibly consult financial advisors in 2025 to decide which path is optimal. We can help you explore these options (more on that in the conclusion). The key is: don’t assume the default state scheme is your only route – as long as you comply with the spirit and letter of the law, you have some strategic leeway in how you fulfill the new pension requirements.

4. Compliance and Risks: No Time for Complacency

It’s worth underscoring what’s at stake if employers fall short – and conversely, the benefits of getting it right. Non-compliance with auto-enrolment is simply not an option. The law has teeth: failing to enrol eligible staff or to remit contributions will expose your business to enforcement actions. The National AE authority (to be established as the Central Processing Authority, CPA) will have oversight, and repeat failures can lead to fines and even prosecutionwtwco.comalgoodbody.com. As noted earlier, fines can run into tens of thousands of euro. For example, not enrolling employees or neglecting payments could draw penalties up to €50,000 in severe casesalgoodbody.com. For most SMEs, a hit like that – not to mention the legal hassle and reputational damage – could be devastating. In addition, any hint of trying to discourage employees from staying in the pension scheme is illegalalgoodbody.com. Something as subtle as suggesting an employee should opt out to save the company money could land you in hot water if reported. Ireland’s worker protection bodies (WRC, Labour Court) will no doubt treat pension rights infringements seriously, much like they do unpaid wages or leave entitlements.

Beyond legal penalties, there are operational and financial risks to being unprepared. As the Zellis survey highlighted, many companies haven’t accounted for the cost – and once contributions start, it’s an ongoing expense that will increase over timebdo.global. If you have narrow profit margins, even that initial 1.5% might require adjustments in your budget or pricing. Imagine discovering in January 2026 that your labour costs have effectively jumped by 1.5% and you didn’t plan for it – that’s a scenario to avoid at all costs (literally). If you haven’t evaluated the cost and perhaps adjusted your 2026 financial forecasts, you risk cash flow problems or having to make rushed decisions (like cutting other benefits or freezing hiring) to compensate. Moreover, as contributions rise to 3% and beyond, the compounding effect means labor cost planning for late-decade is needed. Taking a long-term view in 2025 can save your business from financial strain later.

System failures or administrative errors are another risk if you aren’t thoroughly prepared. Picture the first payroll of 2026: dozens or hundreds of employees should be enrolled; contributions should be calculated and deducted; information needs to be sent to the CPA. If your systems or staff flub this – say, some employees are missed, or wrong amounts deducted – you’ll have a compliance breach on day one. Corrections may involve back-payments with interest or penalties. In short, a sloppy rollout could mean starting the year with compliance headaches and angry employees (no one likes mistakes on their payslip, especially if it’s their money going missing or locked away incorrectly). The best way to mitigate this is through the careful preparation steps discussed in the checklist, particularly testing your processes and training your team.

On the flip side, embracing AE proactively can yield positive outcomes for your business. While it’s a legal requirement, how you implement it can influence employee morale and your reputation as an employer. If workers see that you’ve smoothly integrated a pension plan and educated them about its benefits, it can boost trust and loyalty. Many employees, especially younger ones, may not have saved for retirement – AE gives them an easy start. By facilitating that, you’re contributing to their long-term financial security. In a competitive job market, offering a pension (even if mandated) can be a selling point; after all, the employer match effectively increases their compensation package. The Peninsula Group noted that auto-enrolment could help “flatten recruitment benefits and aid in retention”, since pensions will become a standard offering across the boardpeninsulagrouplimited.com. When every employer must offer it, the playing field levels, but those who handle it well (with minimal hassle to staff and possibly with additional contributions or better schemes) might stand out as more employee-friendly.

Also, consider that compliance with AE is now part of being a responsible business in Ireland. Similar to paying taxes or the minimum wage, it’s a baseline expectation. Companies that establish a strong compliance record early will avoid audits and enforcement attention, allowing them to focus on their business rather than firefighting legal issues. There’s also an element of corporate social responsibility here: by contributing to employees’ pensions, you’re playing a role in addressing the country’s pension coverage gap. That’s something you can communicate internally and externally as a positive.

In summary, complacency in 2025 is a risk you cannot afford. The costs of failure – fines, operational disruption, employee discontent – far outweigh the effort to comply. Conversely, by investing time and resources now, you can enter 2026 confident and even capitalize on the new system to strengthen your workplace. Think of auto-enrolment as both a challenge and an opportunity: a challenge to meet new legal standards, but an opportunity to improve your employment practices and ensure your staff have a more secure future. The message is clear: prepare now, or pay later. And “later” could be a very high price.

Conclusion: Turning Mandate into Opportunity

As 2025 draws to a close, Irish SMEs stand at a pivotal juncture. Auto-enrolment is coming, whether we’re ready or not, and it will fundamentally change how employers engage with employee pensions. The difference between companies that thrive under this new regime and those that struggle will boil down to preparation. By treating 2025 as the true year of action – the year to educate, budget, adjust, and implement – you position your business not only to avoid penalties, but to smoothly integrate what is essentially a new employment benefit.

Think of this initiative not just as a compliance burden, but as an investment in your workforce. Yes, it carries costs and duties, but it also means your employees will be building personal financial security with help from you and the State. That can pay off in loyalty and productivity over time. Indeed, international experience shows that when employees feel supported in their long-term financial well-being, they are more engaged at work. Ireland is late to this party (last among OECD nations to adopt AEpeninsulagrouplimited.com), but that means we have the advantage of learning from others and getting it right.

To recap, we’ve outlined the key facts of AE 2026 and provided a detailed checklist of steps – from auditing your staff to upgrading payroll and communicating with employees. We’ve also discussed strategies like leveraging existing pension schemes to maintain control over contributions, and underscored the risks of inaction. The takeaway for every employer is simple: the time to act is now. By the stroke of midnight on December 31, 2025, your action plan should be complete, so that January 2026 is a non-event (at least with regard to auto-enrolment drama!). If you do find yourself behind, remember that any preparation is better than none – but be prepared for a scramble and seek help immediately.

The year-end action plan for “AE 2026” is ultimately about foresight and commitment. It’s about transforming what could be a frantic scramble in 2026 into a steady, managed process that enhances your company’s compliance and reputation. Fail to prepare, and you really do prepare to fail in this context – possibly in very costly ways. Prepare diligently, and you not only avoid disaster, you potentially strengthen your business’s foundations. As we’ve echoed throughout: 2025 is the year that counts the most. Use every remaining week of it wisely.

Ready for Auto-Enrolment 2026? We Can Help.

Navigating the complexities of auto-enrolment can be daunting, but you don’t have to do it alone. Amergin Consulting specialises in guiding Irish SMEs through regulatory changes and financial planning challenges exactly like this. Our team has been tracking the AE legislation from day one and helping clients devise practical, tailored implementation roadmaps. From assessing the financial impact on your business to reconfiguring payroll systems and training your staff, we offer end-to-end support to ensure you’re fully compliant and optimally prepared.

Every business is unique – there is no one-size-fits-all in AE compliance, as noted by industry expertsalgoodbody.com. We take the time to understand your specific workforce, existing pension arrangements, and budget constraints. Then we help you craft a solution that ticks all the legal boxes while aligning with your company’s goals. Whether you decide to embrace the state My Future Fund or set up a bespoke pension scheme for your employees, our consultants (including experienced HR and financial advisors) will walk you through each step. We can also provide communication templates, staff briefing sessions, and ongoing compliance check-ups so that auto-enrolment becomes an integrated, low-stress part of your operations.

Don’t wait until the last minute. Book a free 30-minute consultation with us (https://calendly.com/amergin-group_free/30min) to discuss your auto-enrolment action plan. We’ll help you identify any gaps in your preparation and suggest cost-effective measures to address them. By acting now, you can enter 2026 with confidence, knowing your business is not only compliant but ahead of the curve.

Empower your business for AE 2026 – with the right partner and plan, you’ll turn this regulatory requirement into a seamless enhancement of your employee benefits. Get in touch with Amergin Consulting today, and let’s make 2025 the year you got ready, the right way, for Ireland’s new era of pension savings.

Sources:

1. Department of Social Protection – Auto-Enrolment “My Future Fund” updatebdo.globalbdo.global

2. BDO Global Employer Services – Ireland Auto-Enrolment Start Date Delayed (May 2025)bdo.globalbdo.global

3. A&L Goodbody – Briefing on AE Retirement Savings System Act 2024algoodbody.comalgoodbody.com

4. European Pensions (Feb 2025) – Survey on Irish Employer Preparedness for AEeuropeanpensions.neteuropeanpensions.net

5. Willis Towers Watson – Ireland’s AE Bill and Pension Coverage Statswtwco.comwtwco.com

6. Peninsula (HR Blog) – Auto-Enrolment Legislation Approved – Employer Stepspeninsulagrouplimited.compeninsulagrouplimited.com

7. Employers Pension Helpline – Why a PRSA can be an AE alternativeemployerspensionhelpline.ie