Important Update - MyFutureFund minimum standard regulations January 2026
Regulations have been published confirming the minimum contributions required to exempt an employee from automatic enrolment onto MyFutureFund (MFF).
From 1 January 2026, there is a liability under the Automatic Enrolment Retirement Savings Act 2024 (the Act) for eligible employees who are deemed to not be in “exempt employment”
In the case of a defined contribution occupational pension scheme, the standards specify the total contributions amount to at least 3.5% of the employee’s gross pay, of which at least 1.5% must be made by the employer (Subject to a maximum of €1200) to exempt an employment from enrolment in MyFutureFund.
Actions for employers:
There are a number of actions open to employer to ensure the employer is not accruing liabilities from 1 January 2026, employers.
See our advice note below.
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