What's new
A new PeopleXD Insight report, My Future Fund Minimum Contribution Review, is available from patch release 28.0.155.
About this report
⚠️ Important: Employees who appear on this report do not necessarily fail the National Automatic Enrolment Retirement Savings Authority (NAERSA) criteria.
The report helps you identify employees who may be at risk of falling below the qualifying contribution thresholds for Ireland's My Future Fund auto-enrolment scheme, based on the minimum contribution parameters you set. Use it as a screening tool to review employees before NAERSA assesses them.
The report does not determine auto-enrolment status. There may be valid reasons an employee appears on the report that require no action — for example timing differences, recent contribution changes, or other qualifying arrangements not reflected in the parameters used.
We recommend that employers use the report to:
Review the identified employees.
Identify any circumstances that could explain the employee's position if queried by NAERSA.
Take corrective action only when necessary.
NAERSA makes all final decisions regarding auto-enrolment eligibility. This report supports your review process. It does not replace NAERSA's assessment.
Background
Under Ireland's auto-enrolment legislation, employees may be automatically enrolled into My Future Fund if they:
Are aged between 23 and 60.
Earn at least €20,000 annually.
Are not members of a qualifying pension arrangement.
The scheme commenced on 1 January 2026 and is administered by NAERSA. NAERSA assesses earnings over a rolling 13-week period.
Current qualifying contribution requirements (Phase 1, 2026–2028):
Contribution type | Minimum contribution |
Employer Contribution | 1.5% |
Combined Employee + Employer Contribution | 3.5% |
Accessing the report
Download the report from the report store in PeopleXD Insight.
📌 Note: You need access to the CorePortal - Insight Report Store menu option in PeopleXD Security to view and download reports.
From the dashboard menu, click Insight, then click Store.
In Search Reports, search for My Future Fund Minimum Contribution Review.
Click the report to open it, then click Download Report.
Running the report
To run the report, follow the steps below.
📌 Note: The report results reflect the user's security access in PeopleXD.
From the dashboard menu, click Insight.
Click Home, then click All Reports.
Search for My Future Fund Minimum Contribution Review.
Click the three-dot menu next to the report, then click View.
Select your prompts, then click OK.
Select your report notification option, then click OK.
Report prompts
You can target your report output more specifically by using the following prompts.
Prompt | Description |
Pay Group | Select a specific pay group to review. If left blank, all pay groups are included. |
Start Period | The payroll period from which the historical review begins. |
End Period | The final payroll period to include in the review. |
Minimum Employer Pension % | Minimum employer contribution threshold. The report may identify employees below this threshold as potentially at risk. Recommended value: 1.5%. |
Minimum Total Pension % | Minimum combined employee and employer contribution threshold. The report may identify employees below this threshold as potentially at risk. Recommended value: 3.5%. |
Choosing your review period
NAERSA assesses earnings and contributions over a rolling 13-week look-back period. The start and end period prompts are configurable rather than fixed at 13 weeks. You can also choose to run the report across all pay groups or a selected pay group.
If an employer reviews only the same 13-week look-back period that NAERSA uses, NAERSA's intervention process may already be underway by the time the review happens. Employers should consider what period best allows them to review and act ahead of that, based on their own payroll cycles and employee base.
Use this report as a baseline. Employers can copy and amend the report to suit their own organisation and reporting needs.
Report exclusions
Employees who already have an active auto-enrolment pension record (based on the current system date).
Employees with gross pay equal to zero for the selected period.
Employees with negative gross pay for the selected period.
This report is an advisory review tool only. NAERSA determines final auto-enrolment eligibility based on legislative rules and payroll submissions to Revenue.
Future contribution phases
The scheme phases in auto-enrolment contribution rates over its first 10 years of operation and will increase as shown below.
Period | Employee | Employer | State top-up |
2026–2028 | 1.5% | 1.5% | 0.5% |
2029–2031 | 3.0% | 3.0% | 1.0% |
2032–2034 | 4.5% | 4.5% | 1.5% |
From 2035 | 6.0% | 6.0% | 2.0% |