1. Earnings, Pay Types & Eligibility

Q: Is the contribution based on basic pay only, or does it include overtime, holiday pay, public holiday pay etc.?
A: Contributions are based on total gross pay as reported on the PSR.

Q: What about staff paid term-time only?
A: NAERSA reviews the last 13 weeks of PSR earnings across employments.

Q: What about variable or fluctuating salaries?
A: AE eligibility is assessed using the last 13 weeks of PSR submissions.

Q: Employee earning less than €20k annually but above €5k in the last 13 weeks (e.g., apprentice). Are they enrolled?
A: Yes — if the 13-week review shows eligibility.

Q: Staff working only 10 months per year (e.g., teachers). Are AE contributions taken?
A: Only when payroll is processed. If no payment is made (e.g., July/August), no AE deduction applies.

Q: If an employee is paid holiday pay in advance, is AE calculated on the full amount?
A: Yes — AE is based on what is paid on the pay date.

Q: If an employee is out on sick leave and unpaid, do they owe back weeks?
A: No.

Q: Is Carer’s Benefit, Disability, Bereavement or other DSP income counted?
A: No — only employment income reported in the PSR is included.

Q: Does BIK count toward gross pay for Auto-Enrolment?
A: Yes — if it is taxable and included in gross pay.

Q: Are employees on Class M eligible?
A: No

2. Opt-In, Opt-Out & Employee Choices

Q: Employee makes private pension contributions through payroll. Can they still opt in to AE to get employer/state contributions?
A: No — payroll-reported pension contributions exempt them from AE.

Q: Employee under the €20k threshold wants to join. How do they opt in?
A: The employee opts in via MyFutureFund.ie.

Q: Employee between 60 and 66 wants to opt in. Is this allowed?
A: Yes.

Q: Can an employee below €20k opt in?
A: Yes.

Q: Can someone on Class S opt in?
A: No — Class S contributors are not eligible unless they meet AE criteria through employment.

Q: If an employee opts in, must the employer contribute?
A: Yes.

Q: If an employee opts out, when can they opt out again?
A: Only after the next rate increase but the must remain in the scheme for a further six months and then opt out in the 2 month window after this.

Q: If they miss the 2-month opt-out window, what happens?
A: They remain enrolled until the next opt-out window.

Q: Do employer and state contributions stay in the fund if the employee opts out?
A: No — the employee only receives a refund of their own contributions if opting out during the opt-out period.

Q: If someone opts out after 6 months, are they automatically re-enrolled?
A: They can remain opted out for a maximum of 2 years but will be re-enrolled after that.

3. Existing Pensions & Interaction with Other Schemes

Q: Employee pays into their own PRSA through payroll — are they exempt from AE?
A: Yes.

Q: Employee pays into a pension privately (not payroll). Are they exempt?
A: No — they will be auto-enrolled.  If they do not wish to contribute to the MFF pension, please contact NAERSA directly to be removed from the AE scheme.

Q: Employer contributes to a PRSA but employee does not — is the employee exempt?
A: Yes — NAERSA examines all pension fields on the PSR.

Q: Employee joins a pension in December through payroll. Will AE still apply in January?
A: No — AEPN will show a 0 instruction if the payroll PSR shows the pension.

Q: Can an employee have both AE and an AVC/PRSA?
A: No - One or the other if processed through the payroll.

Q: What happens with deferred pension benefits from previous employment?
A: They do not affect AE.
Employees may still opt in voluntarily.

4. Cross-Border Workers, CE Schemes, Directors & Special Groups

Q: UK-based employee with an Exclusion Order — do we do anything?
A: Only if they appear on the AEPN.

Q: Non-national workers — are they included?
A: Yes, if AEPN shows them as eligible.

Q: Cross-border workers living in NI but working in ROI?
A: Yes — if they meet the AEPN criteria.

Q: CE Scheme participant with part-time job — who pays AE?
A: The employer whose earnings appear on the PSR (A8/A9 are exempt).

Q: Do employers using revenue sub-certs with separate CE payrolls need to enrol?
A: Yes — any cert with payroll permissions should register.

Q: CE Supervisors — who contributes?
A: Supervisors can be eligible if they meet AE criteria.

Q: Can someone aged 66 or over opt in?
A: No — not eligible.

5. Employer & Agent Responsibilities

Q: Should the employer or payroll agent register on the portal?
A: Preferably the employer, if they have ROS access.

Q: Can the agent register on behalf of the employer?
A: Yes — with a signed mandate submitted to NAERSA.

Q: Do employers with no eligible employees need to register?
A: No but it advised that they do to future proof.

Q: Can both employer and agent access the portal?
A: Yes, if the employer has an active digital cert.

Q: Are inactive employers required to register?
A: No.

6. Direct Debit & Payments to NAERSA

Q: Does Revenue pass payments to NAERSA using ROS RDI?
A: No — a separate Direct Debit is required.

Q: Does the employer need a new DD mandate?
A: Yes — or agent may set it up with signed authority.

Q: When is the DD taken?
A: The Direct Debit Mandate is initiated after 6:30pm on the pay date of each payroll.

Q: Payroll run is done a week behind — which date applies?
A: Always the pay date.

Q: Employee contribution — deducted from gross or net?
A: Calculated on gross, deducted from net immediately.

Q: Can employers operate "take home pay to gross" and absorb AE?
A: AE is statutory — the employee must see the deduction; employer may absorb cost but contracts must be reviewed.

7. AEPN, AECS & Submission Rules

Q: Is a separate file sent to NAERSA?
A: Yes — the Auto Enrolment Contributions Summary (AECS).

Q: Can payroll be reversed after AE submission?
A: Payroll can, but only Correction Submission to NAERSA can be only sent before 6:30pm on the pay date.

Q: If an employee is enrolled in error, what happens?
A: Enrol them; the next AEPN will show 0.
Refunds are handled through NAERSA.

Q: Will AE deductions be categorised as non-compliance if payroll is processed late?
A: No — compliance depends on pay date, not processing date.

8. Technical Issues & Portal Errors

Q: Portal error: “Payroll records not yet pulled from Revenue.”
A: Try again after a few days — NAERSA sync delay.

Q: Employer number not recognised?
A: If it begins with “0”, NAERSA are addressing this issue.

Q: ROS sub-cert restrictions not applying on NAERSA portal — GDPR issue?
A: Yes — flagged with NAERSA.

9. Employee Notifications, Letters & Portal Access

Q: Who tells employees they have been enrolled?
A: NAERSA.
Payroll software also provides AE letters.

Q: Can employees log into their own portal?
A: Yes — from 1 January.

Q: Is an enrolment letter available?
A: Yes — provided in payroll software.

10. Fund Access & Long-Term Rules

Q: Where are the fund choices and default fund shown?
A: On MyFutureFund.ie from 1 January.

Q: Can the pension pot be accessed from abroad?
A: Yes — employees keep their pot but cannot be paid out until state pension age.

Q: When can they access the pot?
A: At age 66 (tax-free lump sum rules apply).

Q: Why are employees allowed to opt out?
A: Personal circumstances.

Q: What happens if an employee dies before retirement?
A: The pension pot passes to their estate.

11. Additional Eligibility & Miscellaneous

Q: Do temporary employees on short-term or VISA contracts get enrolled?
A: Potentially — based on the 13-week look-back period.

Q: Does a previous deferred pension affect AE?
A: No — but employee may still opt in.

Q: Is income from the Department of Social Protection counted?
A: No — only taxable employment income.