Ireland: Retirement, Superannuation & Pensions

Under this Act, if an employee has an employment contract with a mandatory retirement age that is lower than the State pension age (currently 66) (State Pension Age), the employee has the right to notify their employer that they do not consent to retire at that earlier age. The Workplace Relations Commission (WRC) has also updated its Code of Practice on Longer Working (Code) to reflect what employers and employees need to do under the Act.

Arthur Cox's Pensions Group provides a comprehensive summer update covering critical developments in Irish pensions law, including the commencement of the Employment (Contractual Retirement Ages) Act 2025, new automatic enrolment regulations, enhanced XBRL reporting requirements, and significant updates from the Pensions Authority, Revenue, and recent case law that will impact how pension schemes operate and how trustees fulfill their governance obligations.

Ireland's Contractual Retirement Ages Act 2025 introduces a consent-based framework that fundamentally changes how employers manage retirement. When employees with contractual retirement ages below 66 notify their employer they wish to continue working, organizations must now apply an individualized objective justification test rather than relying on general policy rationales.

Ireland's National Automatic Enrolment Retirement Savings Authority (NAERSA) has begun contacting employers whose workplace pension arrangements fail to meet newly introduced minimum contribution...

The Irish High Court has reinforced that Financial Services and Pensions Ombudsman decisions are final and binding, preventing parties from re-litigating the same complaints in court.

The Protection of Employees (Employers’ Insolvency) (Amendment) Act 2026 (PDF 467KB) was signed into law on 31 March.

Ministerial Regulations (the Regulations) have introduced minimum contribution standards for pension schemes being used to exempt employees from enrolment in My Future Fund (MFF).

The Automatic Enrolment Retirement Savings System Regulations 2025 (S.I.s 637 and 668 of 2025) were signed by Minister Dara Calleary just before the Christmas break.

The auto-enrolment pension scheme in Ireland is set to begin on 1 January 2026. This mandatory system automatically enrols eligible employees into a retirement savings plan...