Who is enrolled
Workers aged 23 to 60 earning more than €20,000 per year who are not already in a workplace pension are auto-enrolled from 30 September 2026.
Year-one rates
| Source | Rate |
|---|---|
| Employee | 1.5% of gross |
| Employer | 1.5% of gross |
| State top-up | 0.5% of gross |
| Total contribution | 3.5% of gross |
Rates step up every three years until they reach 6% employee + 6% employer + 2% state by year ten.
Earnings cap
Contributions only apply to earnings between €20,000 and €80,000.
Opt-out
Workers can opt out after at least six months of contributions.
Tax treatment
The 0.5% state top-up replaces income tax relief on the worker contribution.
What appears on payslips
From October 2026 expect a new line item for the My Future Fund employee contribution. The PaySlipIQ payslip checker flags missing or incorrect MFF deductions.