The National Automatic Enrolment Retirement Savings Authority (NAERSA) will administer the auto-enrolment scheme. They will operate an online portal for employers and employees to engage with the scheme, which is to be built and maintained by Tata Consultancy Services.

NAERSA will determine if employees are eligible for Auto Enrolment using Revenue payroll data to see if an employee is receiving a pension.

Having an Occupational Pension does not mean that none of your employees will be Auto Enrolled onto the government scheme. You have to make sure that you contribute for ALL of your employees from the first day of hire for that to be true. To save yourself the trouble of dealing with Auto Enrolment alongside your Occupational pension, you'll need to make sure you have these rules in place.

Eligible employees can opt of the scheme after 6 months but will be re-enrolled 2 years later.

If you earn less than €20,000 per year, or you are not aged between 23 and 60, you can choose to join the Auto Enrolment scheme if you are not already part of a pension plan.

There is no minimum requirement at the moment to guarantee exemption from Auto Enrolment. However, at Kota we rarely see employers contributing less than 1% of salary.