Who is automatically enrolled?

You are automatically enrolled in My Future Fund if you meet all three of the following conditions:

ConditionRequirement
AgeBetween 23 and 60
IncomeEarning more than €20,000 per year
Pension statusNot already paying into a pension through your payroll

Source: Gov.ie — Automatic Enrolment Retirement Savings System ↗

If you are under 23, over 60, or earn less than €20,000, you are not automatically enrolled but you can choose to opt in voluntarily.

Contribution rates

Contributions are shared between you, your employer, and the State. They increase gradually over 10 years to give everyone time to adjust.

PeriodEmployeeEmployerStateTotal
Years 1–3 (2026–2028)1.5%1.5%0.5%3.5%
Years 4–63%3%1%7%
Years 7–94.5%4.5%1.5%10.5%
Year 10+ (2035 onwards)6%6%2%14%

Source: Gov.ie — My Future Fund contribution rates ↗

Employer and State contributions are capped at a salary of €80,000. If you earn over €80,000, you can still contribute but your employer and the State only match contributions on the first €80,000.

What it means for your take-home pay

For someone earning €40,000 in 2026, here is how auto-enrolment contributions break down per year:

ContributorRateAnnual amount
You (employee)1.5%€600
Your employer1.5%€600
State top-up0.5%€200
Total going into your pension€1,400

Example based on €40,000 gross salary. Your contributions are deducted from gross pay before it reaches your bank account.

Can you opt out?

Yes, but not immediately. You must be enrolled for at least 6 months before you can opt out. The opt-out window is months 7 and 8 after enrolment. If you opt out during this window, you receive a refund of your own contributions.

Even if you opt out, you will be automatically re-enrolled every 2 years as long as you still meet the eligibility criteria. Opting out is not permanent.

What if you already have a pension?

If you are already paying into a pension through your payroll, you will not be automatically enrolled in My Future Fund. The scheme is specifically designed for employees who have no existing pension provision through their employer.

If you have a private pension that is not connected to your payroll, you may still be enrolled — the system cannot see pension arrangements outside of payroll. In that case you would need to notify your employer or opt out during the opt-out window.

Common confusion

No. My Future Fund is a separate private pension that sits on top of the State Pension. You still build up your State Pension entitlement through PRSI contributions as normal. Auto-enrolment is additional savings, not a replacement.
No. You must remain enrolled for at least 6 months. The opt-out window only opens in months 7 and 8. After that, you can also suspend contributions for up to 2 years.
Not exactly. Unlike traditional pension tax relief (which reduces your tax bill), the State top-up under My Future Fund is a direct contribution of €1 for every €3 you save. It is equivalent to 25% relief but works differently to standard pension tax relief.
No. Employer contributions are legally mandatory under the Automatic Enrolment Retirement Savings System Act 2024. If you are enrolled, your employer must match your contributions.