My Future Fund: what employers need to do
My Future Fund, Ireland's auto-enrolment pension, has been live since 1 January 2026. Eligible employees are enrolled automatically using Revenue payroll data. From 2026 to 2028, employers and employees each contribute 1.5% of gross pay, and the State adds 0.5%. Employers register on the My Future Fund employer portal and deduct and pay contributions through payroll.
Who's enrolled
Employees are generally enrolled if they're aged 23 to 60, earn €20,000 or more a year across their jobs, and aren't in a qualifying workplace pension. The scheme enrols them automatically from Revenue payroll data: you don't choose who joins.
Contribution rates
| Years | Employee | Employer | State |
|---|---|---|---|
| 2026 to 2028 | 1.5% | 1.5% | 0.5% |
| 2029 to 2031 | 3% | 3% | 1% |
| 2032 to 2034 | 4.5% | 4.5% | 1.5% |
What you do
- Register on the My Future Fund employer portal, using your ROS certificate. We do this for €49.99 + VAT.
- Deduct the employee's contribution, add your own, and pay them through payroll each pay run.
- Don't pressure employees to opt out. They can choose to opt out in months 7 and 8 after enrolment.
Director-only payrolls
If the only people on your payroll are directors paying Class S PRSI, there are no eligible employees, so you don't need to register until you take on staff.
Every PayrollExperts.ie package with employees includes My Future Fund calculations and reconciliation, and we support your employer tasks on the portal. See prices.
Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.