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AUTOMATIC ENROLMENT RETIREMENT SAVINGS SYSTEM ACT 2024

Type Act

Publication 2024-07-09

Last updated 2026-06-01

State In force

Text Latest available text

Source Irish Statute Book

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articles 141

This is the most recent text the official source publishes. It is not a snapshot of the law as it stood on the date of each change.

3 amending acts · 2026-06-01, revised-IE-2024-act-20@2026-06-01

Bill entitled an Act to provide for the establishment of a body to be known as An tÚdarás Náisiúnta um Uathrollú Coigiltis Scoir; to provide for that body to establish, maintain and administer an automatic enrolment retirement savings system for employees in employment not covered by qualifying schemes; to provide for automatic enrolment and re-enrolment of participants in that system and for opting into and out of the system; to provide for payment of contributions by participants, their employers and the State, the investment of contributions and the payment of retirement savings out of participants’ accounts; to provide for the consequential amendments of certain enactments; and to provide for related matters.

Reform history JSON API

(b) that if a specified event does not occur in relation to the unclaimed balance on or before 31 March next following, the balance will be transferred to the Dormant Accounts Fund without further notice to the participant;

(d) any other matters that may be prescribed.

(2) Where the participant’s death has been notified to the Authority, the Authority shall take all reasonable steps to give notice of the matters in subsection (1)(a), (b), (c) and (d) to the participant’s personal representative as soon as is practicable after the end of the dormancy period referred to in section 90(1).

(3) Where the Authority has a correspondence address for the recipient, a notice under subsection (1) or (2) shall be sent by ordinary post to that address.

(4) The Minister may prescribe additional steps for the Authority to take to give a person notice of an unclaimed balance under this section.

92. Publication of notice

92. (1) Where there are unclaimed balances in respect of which the Authority has taken all reasonable steps to notify a person under section 91(1) or (2), and those steps have failed, the Authority shall publish a notice in 2 or more daily newspapers circulating in the State and in Iris Oifigiúil.

(2) The notice shall be published—

(a) in the case of the first notice, on 31 October 2041, and

(b) in any other case, in each subsequent year, on the first working day in November in that year.

(3) The notice shall be in such form as may be prescribed by the Minister with the consent of the Minister for Rural and Community Development or in a form to the like effect and shall contain the following information:

(a) the name and address of the Authority;

(b) that the Authority holds unclaimed balances;

(c) that if in relation to unclaimed balances referred to in subsection (1) no specified event occurs on or before 31 March next following, the unclaimed balance will be transferred to the Dormant Accounts Fund without further notice to the participant or personal representative;

(d) that any interested person should contact the Authority to establish if he or she is entitled to claim any unclaimed balance;

(e) that claims in respect of unclaimed balances may be made by participants under section 83(1) or by participants’ personal representatives under section 84(1);

(f) any additional information that may be prescribed by the Minister with the consent of the Minister for Rural and Community Development.

(4) Copies of a notice published under this section shall be published on a website maintained by or on behalf of the Authority.

93. Transfer of moneys to Dormant Accounts Fund

93. (1) Where in respect of an unclaimed balance—

(a) notice under section 91(1) or (2) is given by the Authority and a specified event does not occur in relation to the unclaimed balance before the date specified in section 91(1)(b), or

(b) notice under section 92(1) is given by the Authority and a specified event does not occur in relation to the unclaimed balance before the date specified in section 92(3)(c),

the Authority shall, not later than 30 April next following, transfer to the Dormant Accounts Fund the value of the unclaimed balance after deducting any fees payable under regulations made in accordance with section 35.

(2) On making a transfer to the Dormant Accounts Fund under this section the Authority shall furnish to the NTMA a written statement specifying the total amount of moneys transferred.

94. Register of unclaimed balances

94. (1) The Authority shall keep a register of unclaimed balances.

(2) The Authority shall enter in the register the following particulars of an unclaimed balance in respect of which moneys are transferred to the Dormant Accounts Fund under section 93:

(a) the participant’s name and, except where section 91(2) applies, the correspondence address, if any, of the participant;

(b) where section 91(2) applies, the name and correspondence address of the participant’s personal representative, if known;

(d) where a notice under section 92 applied to the unclaimed balance, the date on which the notice was published;

(e) the date on which the balance became an unclaimed balance in accordance with section 90;

(f) the date of the transfer to the Dormant Accounts Fund and the amount transferred;

(g) where notice to the NTMA has been given under section 97, the date on which moneys were paid and the amount paid in accordance with that section—

(i) by the NTMA to the Authority, and

(ii) by the Authority to the applicant under that section;

(h) any other matters that may be prescribed by the Minister with the consent of the Minister for Rural and Community Development.

(3) The register may be kept in any form subject to its being capable of being converted into a legible form and being used to make a legible copy or reproduction of any entry in the register.

(4) A person may inspect the register in relation to an unclaimed balance where the person—

(a) proves to the satisfaction of the Authority that, in relation to that unclaimed balance, he or she is, or may be, the participant or the participant’s personal representative, or

(b) proves to the satisfaction of the Authority that, in relation to that unclaimed balance, he or she is authorised by the participant or the participant’s personal representative to make the inspection.

(5) The Authority shall, from time to time, review each entry in the register and if it becomes aware that any particular in the register is incorrect or has ceased to be correct, it shall make such alteration to the register as it considers necessary.

95. Disclosure of information for statistical purposes

95. (1) The Minister, following consultation with the Minister for Rural and Community Development, may, for statistical purposes only, make regulations providing for the disclosure by the Authority of the information specified in subsection (2)—

(a) to the persons and subject to the conditions (including the payment of charges by the person seeking the information concerned) and restrictions that the Minister may prescribe, and

(b) in a form that has undergone anonymisation.

(2) The information referred to in subsection (1) may include—

(a) prescribed information from the register,

(b) the number of unclaimed balances, and

(3) The Authority shall, not later than the tenth working day after 30 April in each year, furnish a statement, in writing, to the Minister specifying—

(a) the total value of its unclaimed balances, and

(b) the total number of unclaimed balances,

and the first statement shall be furnished not later than 10 working days after 30 April 2042.

96. Rights of participants

96. The transfer of moneys to the Dormant Accounts Fund under section 93 is without prejudice to the rights of any person under this Part.

97. Application for unclaimed balance

97. (1) Where a person who makes an application for an unclaimed balance in respect of which moneys have been transferred to the Dormant Accounts Fund under section 93 proves to the satisfaction of the Authority that the person making the application (referred to in this section as the “applicant”) is the participant or the participant’s personal representative, the Authority shall—

(a) give written confirmation to the applicant that the Authority is satisfied that he or she is the participant or the participant’s personal representative,

(b) within 10 working days after giving the confirmation, give written notice to the NTMA of the value of the balance, and

(2) The NTMA shall pay to the Authority, within 21 days after the date of the notice, the value of the balance as stated in the notice given under subsection (1)(b).

(3) Within 5 working days after receipt of payment under subsection (2), the Authority shall—

(a) subject to any fees payable under regulations made in accordance with section 35—

(i) pay to the applicant the amount of the balance, or

(ii) where regulations under section 80 apply and the applicant is the participant, at the written request of the applicant, apply the moneys in accordance with the regulations,

and

(b) provide to the applicant a written statement of the moneys payable under the unclaimed balance and of any charges or deductions made.

98. Confidentiality

98. Where the Authority—

(a) transfers moneys to the Dormant Accounts Fund under section 93, or

(b) gives notice to the NTMA under section 97(1)(b),

the Authority shall not refer to a participant or his or her personal representative by name or in any manner by which he or she could be identified as being a participant or personal representative.

99. Statement of compliance

99. (1) The Authority shall furnish a statement of compliance to the Pensions Authority, not later than one month after the end of each financial year, stating, if this is the case, that it has complied with this Part in respect of the following:

(a) the publication of a notice under section 92;

(b) the transfer of moneys to the Dormant Accounts Fund under section 93;

(d) the processing of applications under section 97.

(2) The statement shall be signed by a person authorised, in writing, by the Authority and shall include any qualifications or explanations that the Authority considers appropriate.

PART 6 Communications and Services

100. Definitions (Part 6)

100. In this Part—

“communication” includes a communication for giving information or a notification, notice or other document that is required to be sent or given to a person under this Act, for making an application or a request, or for any other purpose;

“electronic system” means a secure information technology platform, portal, web application, digital application or other similar interface maintained by, or on behalf of, the Authority which requires personal log-in details.

101. Electronic system to be used by default

101. (1) Subject to this section and to section 103—

(a) any communication made for any of the purposes of this Act by the Authority to a participant or employer, or by an employer or participant to the Authority, and

(b) any service provided for any of the purposes of this Act by the Authority to a participant or employer,

shall be made or provided by making it available to the recipient through an electronic system provided by the Authority for that purpose.

(2) For the purposes of this Act, a communication made by the Authority to any person is made available to that person through an electronic system if—

(a) the communication is available to view on the electronic system,

(b) the person has received any details necessary for accessing the relevant part of the electronic system, and

(c) where required by subsection (4), a notification that a communication is available to view on the electronic system has been sent to the person in one of the ways referred to in subsection (3).

(3) The ways in which a notification may be sent to a person for the purposes of subsection (2)(c) are:

(a) by sending it to the person by electronic means to an e-mail address or telephone number that the person has provided to receive notifications for the purposes of subsection (2)(c);

(b) by sending it by post to an address which the person has provided to receive notifications for the purposes of subsection (2)(c);

(4) A notification referred to in subsection (2)(c) is required to be sent to a person only if the person—

(a) has provided the Authority with an e-mail address or telephone number for the purposes of subsection (3)(a),

(b) has provided the Authority with an address for the purposes of subsection (3)(b), or

(5) This section does not apply to a requirement to give notice under section 91 or 92 or to give information to the public.

102. Provision of information to public by Authority

102. The Authority—

(a) shall provide, on a website maintained by or on behalf of the Authority, and

(b) may provide in any other way it considers appropriate,

information for the public about the Authority and about the operation of this Act.

103. Provision for communications and services otherwise than online

103. (1) The Authority shall make arrangements under which any person to whom it is required to give a communication under this Act may apply to have the communication provided by the Authority as a printed copy.

(2) The Authority shall make arrangements under which—

(a) any person who under this Act may make an application, and

(b) any person to whom any service under this Act may be provided,

may apply to make the application or have the service provided otherwise than online or through an electronic system.

(3) The Authority shall specify, and publish on a website maintained by or on behalf of the Authority, the procedure for applications under subsections (1) and (2).

104. Powers to make provision for purposes of communications and services

104. (1) The Minister may make regulations providing for any of the following matters:

(a) the information of a prescribed description to be provided by the Authority under section 102;

(b) the information of a prescribed description to be provided—

(i) by the Authority, and

(ii) where required, by an employer,

upon a determination under section 50, 53 or 55;

(c) the information of a prescribed description to be provided by the Authority upon the issuing of a notification under section 58;

(d) other communications or services of a prescribed description to be provided by the Authority, through electronic systems or otherwise, to participants, prospective participants, employers, or prospective or past employers for the purposes of any provision of this Act;

(e) the form in which information referred to in paragraph (a), (b) or (c) or communications referred to in paragraph (d) are to be provided;

(f) the manner in which services referred to in paragraph (d) are to be provided.

(2) Subject to this Act and regulations under subsection (1), the Authority may specify, and publish on a website maintained by or on behalf of the Authority, requirements as to—

(a) the form and content of any communication to be given by the Authority to participants, prospective participants, employers, or prospective or past employers for the purposes of any provision of this Act,

(b) the form and content of any communication to be given to the Authority by any participant, prospective participant, employer, or prospective or past employer for the purposes of any provision of this Act,

(c) the form and content of any communications to be given by an employer upon a determination under section 50, 53 or 55,

(d) services to be provided by the Authority, through the electronic systems or otherwise, to participants, prospective participants, employers, or prospective or past employers for the purposes of any provision of this Act, and

(e) the manner in which services referred to in paragraph (d) are to be provided.

105. Participants’ annual statements

105. (1) The Authority shall at intervals of not more than 12 months provide a statement (in this section referred to as an “annual statement”) to each participant.

(2) An annual statement shall include—

(a) information relating to the participant’s account as of the statement date,

(b) information relating to the participant, including the date that the participant is projected to reach pensionable age,

(c) information on the AE provider scheme within the appropriate risk level (within the meaning of Part 4) in relation to the participant,

(d) information on retirement savings projections based on the pensionable age as specified in paragraph (b) and future contributions, and a disclaimer that those projections may differ from the final value of the contributions received and, if the future retirement savings projections are based on economic scenarios, that information shall also include a best estimate scenario and an unfavourable scenario, taking into consideration the appropriate risk level referred to in paragraph (c),

(e) information on the accrued retirement savings taking into consideration the appropriate risk level referred to in paragraph (c),

(f) information on the contributions paid by the participant, his or her employer in each employment that is not an exempt employment, and the State into the AE provider scheme within the appropriate risk level (within the meaning of Part 4) in relation to the participant, at least over the preceding 12 months, and

(g) a breakdown of the costs deducted by the Authority at least over the preceding 12 months.

(3) An annual statement shall in particular state whether there has been any material change in the information contained in the annual statement in comparison to the immediately preceding statement, and, if so, set out what that change is.

(4) Where a participant has transferred between AE provider schemes or risk levels during the period to which an annual statement relates, the annual statement shall include the information specified in subsection (2) for each appropriate risk level, within the meaning of Part 4.

(5) An annual statement—

(a) if provided by electronic means, shall be provided not later than the end of the period of 6 months beginning with the statement date, and

(b) if provided otherwise than by electronic means, shall be provided within such time as may be prescribed.

(6) The Minister may make regulations specifying—

(a) the nature of the information referred to in any of paragraphs (a) to (f) of subsection (2) which is to be included in an annual statement,

(b) the period to which an annual statement is to relate, and

106. Amendment and application of Freedom of Information Act 2014

106. (1) The Freedom of Information Act 2014 is amended, in Part 1 of Schedule 1—

(a) in paragraph (an), as inserted by section 20 of the Protected Disclosures (Amendment) Act 2022, by the substitution of “functions;” for “functions.”,

(b) by the designation of paragraph (an), as inserted by section 24 of the Personal Injuries Resolution Board Act 2022, as paragraph (ao),

(c) in paragraph (ao), as designated by paragraph (b) of this subsection, by the substitution of “2003;” for “2003.”, and

(d) by the insertion of the following paragraph after paragraph (ao):

“(ap) An tÚdarás Náisiúnta um Uathrollú Coigiltis Scoir, in the performance of its functions under the Automatic Enrolment Retirement Savings System Act 2024, in so far as it relates to records—

(i) containing confidential personal information relating to the financial or business affairs of any individual or company,

(ii) relating to or received for the purposes of performing, or in the discharging of, any of its statutory functions (other than when that information is contained in records in summary or aggregate form, such that persons cannot be identified from the record),

(iii) concerning companies, firms, funds or any other entities with or in which it has invested or could potentially make an investment, or

(iv) concerning the terms and conditions on which a person holds a position as a member of staff of An tÚdarás Náisiúnta um Uathrollú Coigiltis Scoir, other than when that information is contained in records in summary or collective form such that individuals cannot be identified from the record.”.

(2) Notwithstanding section 6(12) of the Freedom of Information Act 2014, the obligations under that Act shall apply to the Authority on and from the date of its establishment in accordance with Part 2.

107. Definition (Part 7)

107. In this Part, “Act of 2018” means the Data Protection Act 2018.

108. (1) The Authority and a specified body may share information where it is necessary and proportionate for the purpose of the performance of a function of the Authority or the specified body under this Act.

(2) Information shared under subsection (1) between the Authority and the Revenue Commissioners may include information required by the Authority for the performance of its functions under Part 3 or Part 5.

(3) The Authority may share information with an investment management provider or a service provider where it is necessary and proportionate for the performance of its functions under this Act.

(4) The Minister may prescribe—

(a) subject to subsection (1) and (3), specific information that may be shared under those subsections,

(b) the purposes for which the information may be shared under subsection (1) or (3), including the persons with whom the information may be shared, and

(c) subject to subsection (1) and (3), such conditions as the Minister considers appropriate to impose on the sharing of the information.

(5) In this section, “specified body” means:

(a) a Minister of the Government;

(b) the Comptroller and Auditor General;

(d) the Pensions Authority;

(e) the Central Bank of Ireland;

(f) the Workplace Relations Commission;

(g) the Financial Services and Pensions Ombudsman;

(h) the National Shared Services Office;

(i) the Office of the Ombudsman;

(j) the Central Statistics Office;

(k) the NTMA;

(l) Oifig an Ard-Chláraitheora;

(m) such other body as may be prescribed by the Minister for the purposes of this section.

109. Disclosure of certain information to Minister for Enterprise, Trade and Employment, etc.

109. (1) Notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure or production of information obtained by or furnished to the Authority, the Authority may transfer to the Minister for Enterprise, Trade and Employment or the Workplace Relations Commission such information held by the Authority in relation to a person’s enrolment under this Act as may be required by the Workplace Relations Commission for the performance of its functions and information of this type held by the Minister for Enterprise, Trade and Employment or the Workplace Relations Commission may be transferred by the Minister for Enterprise, Trade and Employment or the Workplace Relations Commission, as the case may be, to the Authority.

(2) Information transferred by the Authority under subsection (1) to the Minister for Enterprise, Trade and Employment or the Workplace Relations Commission may be used only by the Minister for Enterprise, Trade and Employment or the Workplace Relations Commission, as the case may be, in the exercise of their powers and functions in relation to employment rights compliance and shall not be disclosed by the Minister for Enterprise, Trade and Employment or the Workplace Relations Commission to any other person (other than to each other) for any other purpose whatsoever.

110. The Social Welfare Consolidation Act 2005 is amended—

(a) in section 265(1), in paragraph (a) of the definition of “relevant purpose”—

(i) by the substitution, in subparagraph (v), of “section 16 of the Student Support Act 2011,” for “section 16 of the Student Support Act 2011, or”,

(ii) by the substitution, in subparagraph (vi), of “the Civil Legal Aid Act 1995, or” for “the Civil Legal Aid Act 1995,”, and

(iii) by the insertion of the following subparagraph after subparagraph (vi):

“(vii) the provision of a service under the Automatic Enrolment Retirement Savings System Act 2024,”,

and

(b) in Schedule 5, in paragraph 1(4), by the insertion of the following after “the Central Bank of Ireland, when carrying out its functions in relation to the Central Credit Register,”:

“An tÚdarás Náisiúnta um Uathrollú Coigiltis Scoir,”.

111. Processing of personal data and special categories of personal data

111. (1) The Authority may process personal data, including special categories of personal data, in accordance with the General Data Protection Regulation and the Act of 2018 and any regulations under section 112 where necessary and proportionate for the performance of its functions under this Act.

(2) Subject to subsection (3), a service provider may process personal data, including special categories of personal data, in accordance with the General Data Protection Regulation and the Act of 2018 and any regulations under section 112 where necessary and proportionate for the performance of his, her or its functions under this Act.

(3) A service provider may not process personal data in accordance with Part 5 of the Act of 2018.

(4) For the purposes of this Act, the Authority is designated as controller in relation to personal data processed by it for the purposes of the performance of its functions under this Act, and shall put in place appropriate data processing contracts, where necessary, with each service provider.

(5) In this section—

“controller” means a controller within the meaning of the General Data Protection Regulation;

“General Data Protection Regulation” means Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016⁶ on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation);

“special categories of personal data” has the same meaning as it has in the Act of 2018.

(6) A word or expression that is used in this section or section 112 and in the General Data Protection Regulation or the Act of 2018 has, unless the context otherwise requires, the same meaning in those sections that it has in the General Data Protection Regulation or the Act of 2018.

112. Regulations for purposes of data protection

112. The Minister may for the purposes of this Act prescribe:

(a) the types and forms of processing which may be carried out;

(b) the personal data that may be processed;

(c) the circumstances in which the personal data may be processed, including specifying the persons to whom the data may be disclosed;

(d) suitable and specific measures, including measures set out in section 36(1) of the Act of 2018, to safeguard the fundamental rights and freedoms of data subjects in the processing of personal data, including special categories of personal data under this Act;

(e) where the processing involves data relating to the health of a data subject, additional measures to be taken to safeguard the processing of that data;

(f) the period of time during which personal data or special categories of personal data may be processed;

(g) where possible, the proposed time limit within which each category of personal data shall be erased.

PART 8 Reviews and Appeals

113. Definitions (Part 8)

113. In this Part—

“appeals officer” has the meaning given to it in section 115(1);

“applicant” means a person who makes a review request;

“relevant determination”, in relation to a review request or an appeal under section 116, means the determination to which the request or appeal relates;

“review request” means a request referred to in subsection (1) of section 114, made in accordance with subsection (2) of that section;

“reviewer” in relation to a review request, means the person appointed under section 114(3) to review the relevant determination.

114. Determinations subject to internal review

114. (1) This section applies if a person makes a request in writing to the Authority in accordance with the requirements set out in subsection (2) for a review of any of the following:

(a) a determination of the Authority under section 50 that the applicant satisfies or does not satisfy the conditions for enrolment in subsection (2) of that section;

(b) a determination of the Authority under section 51 whether—

(i) an occupational pension scheme (within the meaning of section 51) in relation to which the applicant is a member, or an employer any of whose employees are members, is a qualifying occupational pension scheme,

(ii) a PRSA (within the meaning of section 51) in relation to which the applicant is a contributor, or an employer any of whose employees are contributors, is a qualifying PRSA,

(iii) a trust RAC (within the meaning of section 51) in relation to which the applicant is a member, or an employer any of whose employees are members, is a qualifying trust RAC, or

(iv) a PEPP (within the meaning of section 51) in relation to which the applicant is a contributor, or an employer any of whose employees are contributors, is a qualifying PEPP;

(c) a determination of the Authority under section 53 that the applicant does not satisfy the conditions for entitlement to opt in under subsection (2) or (4) of that section;

(d) a determination of the Authority under section 55 that the applicant satisfies or does not satisfy the conditions for re-enrolment in subsection (2) of that section;

(e) a determination of the Authority under section 85 that the applicant does not satisfy the conditions for a withdrawal under subsection (1) of that section;

(f) a determination of the Authority under section 47 of the gross pay of the applicant or an employee of the applicant.

(2) The requirements referred to in subsection (1) are that the request—

(a) is submitted to the Authority—

(i) within 30 days of the applicant receiving notice of the determination, or

(ii) where the request relates to a determination referred to in paragraphs (a), (b), (d) or (f) of subsection (1), within such longer period as the Authority may consider just and equitable in all the circumstances to allow,

(b) states the reasons why the determination should be changed, and

(c) is in a form that complies with any requirements published by the Authority on a website maintained by or on behalf of the Authority.

(3) On receiving a review request, the Authority shall appoint a member of its staff to review the relevant determination.

(4) Subject to subsection (5), the reviewer shall, as soon as is practicable after being appointed and in any case within such period as may be prescribed, make a decision—

(a) determining whether or not, for any reason stated in accordance with subsection (2)(b), the relevant determination should be changed, and

(b) accordingly either—

(i) confirming the relevant determination, or

(ii) substituting for the relevant determination any determination that the reviewer considers appropriate in accordance with this Act.

(5) If a review request does not comply with the requirements in subsection (2), the reviewer shall dismiss the request and give notice to the applicant of the dismissal and the reasons for it.

(6) As soon as is practicable after making a decision under subsection (4), and in any case within such period as may be prescribed, the reviewer shall—

(a) give notice in writing to the applicant of the decision, the reasons for it and the financial effect, if any, of the decision under section 118, and

(b) inform the applicant—

(i) of his or her right to appeal the decision under section 116, and

(ii) of the procedure for making an appeal.

(7) The reviewer shall give a copy of the decision under subsection (4) and the reasons for it to—

(a) the person responsible for the relevant determination, and

(b) in the case of a review of a determination specified in paragraph (b) or (f) of subsection (1), any person treated for the purposes of the determination, or any substituted determination, as an employer in employment that is not exempt employment, if different to the applicant.

(8) Where a decision under subsection (4) substitutes a determination regarding whether employment is exempt employment, the employer in that employment shall notify all affected employees of the decision and any financial effect that the decision has under section 118.

(9) A decision under subsection (4) takes effect at the end of the period referred to in section 116(1), unless an appeal is brought under that section.

(10) The Minister may make regulations in relation to the procedures for the conduct of reviews under this section, which may include procedures relating to the time limits for the deciding of reviews under subsection (4) and the giving of notices under subsection (6).

115. Appeals officer

115. (1) The Minister shall appoint a panel of suitable persons from among the staff of the Authority (each referred to in this Part as an “appeals officer”) to consider appeals received under section 116(1).

(2) An appeals officer shall be independent in the performance of his or her functions under this Act.

(3) The Minister may revoke an appointment under subsection (1) for stated reasons.

116. Appeals

116. (1) An applicant who is dissatisfied with a decision of the reviewer under section 114(4) may, within 30 days of the date on which the notification under section 114(5) is sent to him or her, appeal the decision.

(2) An appeal under this section—

(a) shall be sent to the reviewer,

(b) shall state the reasons for the appeal, and

(c) shall be in a form that complies with, and be accompanied by such documents as may be specified in, any requirements published by the Authority on a website maintained by or on behalf of the Authority.

(3) Where an appeal is made under this section, the reviewer shall, without delay, assign the appeal to an appeals officer, who shall consider the appeal in accordance with this section.

(4) An appeals officer considering an appeal under this section shall not be confined to the grounds on which the decision under appeal was based, but shall decide the matter the subject of the appeal as if it were being decided for the first time.

(5) For the purposes of an appeal under this section, the appeals officer may by notice in writing to an applicant or reviewer, as the case may be, require the applicant or reviewer to provide, within such reasonable period as the appeals officer may specify, documentation or information in relation to any matter that may be relevant to the appeal.

(6) An appeals officer considering an appeal under this section shall—

(a) consider written submissions, including documentation or information provided under subsection (5) or in accordance with regulations under subsection (13), made by the applicant and by or on behalf of the reviewer, and

(b) determine the appeal as soon as is practicable and in any case within such period as may be prescribed.

(7) Where an appeal relates to a determination specified in section 114(1)(b), an appeals officer may consult with the Pensions Authority in advance of determining the appeal.

(8) An appeals officer, having considered an appeal in accordance with subsection (6), shall make a decision either—

(a) confirming the relevant determination, or

(b) substituting for the relevant determination any determination that the appeals officer considers appropriate in accordance with this Act.

(9) The appeals officer shall notify the applicant in writing of the decision as soon as is practicable after the making of the decision and in any case within such period as may be prescribed, which notification shall—

(a) give the reasons for the decision,

(b) state the financial effect, if any, of the decision under section 118,

(d) where the applicant is a participant or a person claiming to be a participant, inform the applicant that he or she may contact the Financial Services and Pensions Ombudsman if he or she remains unsatisfied.

(10) The appeals officer shall give a copy of the notification under subsection (9) to—

(a) the reviewer, and

(b) in the case of a review of a determination specified in paragraph (b) or (f) of section 114(1), any person treated for the purposes of the relevant determination or any substituted determination as an employer in employment that is not exempt employment, if different to the applicant.

(11) Where a decision under subsection (8) substitutes a determination regarding whether employment is exempt employment, the employer in that employment shall notify all affected employees of the decision and any financial effect that the decision has under section 118.

(12) A decision under subsection (8) takes effect at the end of the period (or whichever is the later of the periods) referred to in section 117(1), unless an appeal is brought under that section.

(13) The Minister may make regulations in relation to the procedures for the conduct of appeals under this section, which may include procedures relating to—

(a) the time limits for the deciding of appeals,

(b) the making of submissions to the appeals officer,

(c) the form and manner (which may include by electronic means) in which the appeal and submissions referred to in paragraph (b) may be made, and

(d) the making of requests for further documentation or information by the appeals officer.

117. Appeal to High Court

117. (1) The applicant, within 28 days of the date on which a notification under section 116(9) is sent to him or her, or any person treated for the purposes of the relevant determination or any substituted determination as an employer in employment that is not exempt employment, if different to the applicant, within 28 days of the date on which the notification under section 116(10) is sent to him or her, may appeal the determination of the appeals officer to the High Court on a point of law.

(2) A decision of the High Court following an appeal under subsection (1) shall—

(a) where appropriate, specify the period within which effect shall be given to the decision, and

(b) be final and conclusive.

118. Effect of decision

118. (1) Where a decision under section 114(4) or 116(8) substitutes for a relevant determination specified in paragraph (a), (b), (d) or (f) of section 114(1) a determination that results in a person to whom the determination applies no longer being a contributing participant—

(a) that person shall be treated as not having been assigned an enrolment date or re enrolment date (as the case may be), and

(b) any contribution paid in respect of the person as a result of the relevant determination shall be repaid by the Authority—

(i) in the case of a participant contribution, to that person,

(ii) in the case of an employer contribution, to the employer concerned, and

(iii) in the case of a State contribution, to the Exchequer.

(2) Where a decision under section 114(4) or 116(8) substitutes for a relevant determination specified in paragraph (a), (b), (c), (d) or (f) of section 114(1) a determination resulting in a person to whom the determination applies becoming a contributing participant—

(a) that person shall be treated as having been assigned an enrolment date or re enrolment date (as the case may be) of the date of the relevant determination, and

(b) any contribution that would have been payable in respect of that person from the date of the relevant determination shall be paid—

(i) in the case of a participant contribution, by that person,

(ii) in the case of an employer contribution, by the employer concerned, and

(iii) in the case of a State contribution, by the Exchequer.

(3) Contributions payable under subsection (2)(b) shall be paid in accordance with the procedure specified by the Authority and published by it on a website maintained by or on behalf of the Authority.

(4) Where a decision under section 114(4) or 116(8) substitutes a determination resulting in employment becoming exempt employment—

(a) any affected employee who is not the applicant shall be treated as having not been assigned an enrolment date or re-enrolment date (as the case may be), and

(b) any contribution paid in respect of that affected employee as a result of the relevant determination shall be repaid by the Authority—

(i) in the case of a participant contribution, to that employee,

(ii) in the case of an employer contribution, to the employer concerned, and

(iii) in the case of a State contribution, to the Exchequer.

(5) Where a decision under section 114(4) or 116(8) substitutes a determination resulting in exempt employment becoming employment that is not exempt employment—

(a) any affected employee who is not the applicant shall be treated as having been assigned an enrolment date or re-enrolment date (as the case may be) of the date of the relevant decision, and

(b) any contributions payable in respect of that employee shall be payable from that date.

119. Amendment of Financial Services and Pensions Ombudsman Act 2017

119. The Financial Services and Pensions Ombudsman Act 2017 is amended—

(a) in section 2(1)—

(i) by the insertion of the following definition:

“ ‘automatic enrolment retirement savings system’ means the retirement savings system established under the Automatic Enrolment Retirement Savings System Act 2024;”,

(ii) in the definition of “member”—

(I) in paragraph (a)—

(A) by the insertion of “other than the automatic enrolment retirement savings system,” after “a scheme,”, and

(B) by the substitution of “State,” for “State, and”,

and

(II) by the insertion of the following paragraph after paragraph (a):

“(aa) in relation to the automatic enrolment retirement savings system, a participant within the meaning of section 2 of the Automatic Enrolment Retirement Savings System Act 2024, and”,

(iii) by the substitution of the following definition for the definition of “pension provider”:

“ ‘pension provider’ means—

(a) in relation to a scheme, other than the automatic enrolment retirement savings system, any of the following:

(i) any employer who adheres to the scheme;

(ii) any person or undertaking that provides services to the scheme as a trustee, administrator, registered administrator for the purposes of Part VIA of the Act of 1990, consultant or advisor, investment manager, custodian, paying agent, insurer or actuary;

(iii) any person to whom the implementation or interpretation of the rules of the scheme is entrusted;

(iv) any other person of a class specified in regulations made by the Minister under section 4,

and

(b) in relation to the automatic enrolment retirement savings system, An tÚdarás Náisiúnta um Uathrollú Coigiltis Scoir;”,

and

(iv) in the definition of “scheme”, by the substitution of “, a trust RAC or the automatic enrolment retirement savings system” for “or a trust RAC”,

and

(b) in section 4(2), by the substitution, in subparagraph (c)(ii), of “subparagraph (a)(iv)” for “paragraph (d)”.

PART 9 Compliance and Enforcement

Chapter 1 Interpretation

120. Interpretation (Part 9)

120. (1) In this Part—

“Act of 2015” means the Workplace Relations Act 2015;

“authorised officer” means a person appointed under section 121;

“compliance notice” has the meaning assigned to it by section 123;

“fixed payment notice” has the meaning assigned to it by section 124;

“record” includes, in addition to a record in writing—

(a) a disc, tape, sound-track or other device in which information, sounds or signals are embodied so as to be capable (with or without the aid of some other instrument) of being reproduced in legible or audible form,

(b) a film, tape or other device in which visual images are embodied so as to be capable (with or without the aid of some other instrument) of being reproduced in visual form, and

and any reference to a copy of a record includes—

(i) in the case of a record to which paragraph (a) applies, a transcript of the sounds or signals embodied therein,

(ii) in the case of a record to which paragraph (b) applies, a still reproduction of the images embodied therein, and

(iii) in the case of a record to which paragraph (a) and (b) apply, such a transcript together with such a still reproduction.

(2) In this Part—

(a) references to participating in the automatic enrolment retirement savings system are references to—

(i) making an application under section 53(1) or (3), or

(ii) being or continuing to be a contributing participant, including by a decision—

(I) not to make an application under section 54, or

(II) not to suspend contributions under section 62,

and

(b) references to contributions payable by an employer, or which an employer is liable to pay, include employer contributions and participant contributions.

Chapter 2 Authorised officers and compliance

121. Authorised officers

121. (1) The chief executive may, with the consent of the Minister, appoint such and so many persons as he or she considers appropriate to be an authorised officer for the purposes of this Act.

(2) A person appointed to be an authorised officer under this section shall on his or her appointment be furnished with a warrant of his or her appointment, and when exercising a power conferred by this Act shall, if requested by any person affected thereby, produce such warrant to that person for inspection.

(3) An appointment under this section shall cease—

(a) if the chief executive revokes the appointment,

(b) if the appointment is for a fixed period, on the expiry of that period, or

(c) in the case of a person who is a member of the staff of the Authority, if the person ceases to be a member of the staff.

122. Powers of authorised officers

122. (1) For the purposes of this Act, an authorised officer may—

(a) subject to subsection (3), enter (if necessary by the use of reasonable force) at all reasonable times any place of work or any premises at which he or she has reasonable grounds for believing that records or documents relating to the employment of persons and payment of contributions for those persons are kept,

(b) at such place of work or premises, inspect and take copies of, any books, records or other documents (including books, records or documents stored in non-legible form), or extracts therefrom, that he or she finds in the course of his or her inspection,

(c) remove any such books, documents or records from such place of work or premises and retain them for such period as he or she reasonably considers to be necessary for the purposes of his or her functions under this Act,

(d) require any person at the place of work or premises concerned to give the authorised officer such information and assistance as the authorised officer may reasonably require for the purposes of his or her functions under this Act,

(e) require any person at the place of work or premises concerned, including the owner or person in charge of that place or premises, to produce to the authorised officer such books, documents or other records (and in the case of documents or records stored in non-legible form, a legible reproduction thereof) that are in that person’s possession or procurement, or under that person’s control, as he or she may reasonably require for the purposes of his or her functions under this Act,

(f) require any person, whom the authorised officer has reasonable grounds for believing to be, or to have been, an employer or employee, to answer such questions as the authorised officer may ask relative to any matter under this Act and to make a declaration of the truth of the answers to those questions, and

(g) require any person by or on whose behalf data equipment is or has been used or any person having charge of, or otherwise concerned with the operation of, the data equipment or any associated apparatus or material, to afford the authorised officer all reasonable assistance in relation to it and assist in the retrieval of information from such data equipment, apparatus or material.

(2) When performing a function under this Act, an authorised officer may, subject to any warrant under subsection (4), be accompanied by such number of other authorised officers or members of the Garda Síochána as he or she considers appropriate.

(3) An authorised officer shall not enter a dwelling, other than—

(a) with the consent of the occupier, or

(b) pursuant to a warrant under subsection (4).

(4) Upon the sworn information of an authorised officer, a judge of the District Court may, if satisfied that there are reasonable grounds for believing that information, books, documents or other records (including information, books, documents or records stored in non-legible form) required by an authorised officer under this section is or are held at any dwelling, issue a warrant authorising a named authorised officer, accompanied by such other authorised officers or members of the Garda Síochána as may be necessary, at any time or times, before the expiration of one month from the date of issue of the warrant, to enter (if necessary by the use of reasonable force) the dwelling and perform the functions of an authorised officer under paragraphs (b), (c), (d), (e), (f) and (g) of subsection (1).

(5) A person shall be guilty of an offence if he or she—

(a) obstructs or interferes with an authorised officer or a member of the Garda Síochána in the course of exercising a power conferred on him or her by this Act or a warrant under subsection (4) or impedes the exercise by the authorised officer or member, as the case may be, of such power, or

(b) fails or refuses to comply with a requirement of an authorised officer or member of the Garda Síochána under this section, or in purported compliance with such requirement gives information or makes a declaration to the authorised officer or member that he or she knows to be false or misleading in any material respect.

(6) Where an authorised officer believes, upon reasonable grounds, that a person has committed an offence under this Act, he or she may require that person to provide him or her with his or her name and the address at which he or she ordinarily resides.

(7) A statement or admission made by a person pursuant to a requirement under subsection (1) shall not be admissible as evidence in proceedings brought against the person for an offence (other than an offence under subsection (5)).

(8) In this section—

“data equipment” means any electronic, photographic, magnetic, optical or other equipment for processing data;

“employer”, in a case where emoluments are paid on behalf of another person, includes a reference to that other person;

“place of work” has the same meaning as it has in the Safety, Health and Welfare at Work Act 2005;

“premises” includes a vehicle, aircraft, vessel, ship, railway carriage or other means of transport.

123. Compliance notice

123. (1) Where an authorised officer is satisfied that a person has contravened a provision to which this section applies, the authorised officer may serve a notice (in this Part referred to as a “compliance notice”) on the person.

(2) A compliance notice shall—

(a) state the grounds for the authorised officer being satisfied that there has been a contravention referred to in subsection (1),

(b) for the purpose of ensuring compliance by the person concerned with a provision to which this section applies, require the person to do or refrain from doing such act or acts specified in the notice by such date as is so specified, and

(c) contain information regarding the bringing of an appeal under subsection (5) against the notice, including the manner in which an appeal shall be brought.

(3) A compliance notice shall not specify a date in accordance with subsection (2)(b) that falls on or before the date by which an appeal under subsection (5) may be brought.

(4) An authorised officer may—

(a) withdraw a compliance notice at any time, as he or she considers appropriate, or

(b) where no appeal is brought under subsection (5), specify a date extending the period specified in the notice for the purposes of subsection (2)(b), and notify the person in writing accordingly.

(5) A person may appeal a compliance notice served on him or her to the District Court not later than 14 days after the service of the compliance notice concerned.

(6) The authorised officer and the appellant concerned shall be entitled to be heard and to adduce evidence at the hearing of an appeal under subsection (5).

(7) The District Court shall, upon an appeal under subsection (5), do one of the following:

(a) affirm the compliance notice concerned;

(b) direct the authorised officer to withdraw the compliance notice concerned.

(8) An authorised officer shall comply with a direction under subsection (7)(b).

(9) A person who fails to comply with a compliance notice by the specified date is guilty of an offence.

(10) This section shall not operate to prevent or restrict—

(a) the entitlement of any person to bring proceedings for the purpose of securing compliance with this Act by a person, or

(b) the bringing or prosecuting of any proceedings for an offence under this Act.

(11) In this section, “specified date” means, in relation to a compliance notice—

(a) the date specified in the notice in accordance with subsection (2)(b), where no appeal against the notice is brought under subsection (5), or

(b) the day falling immediately after the expiration of the period of 7 days from the date on which the District Court so affirms the notice, where an appeal against the notice is brought under subsection (5) and the District Court affirms the notice in accordance with subsection (7)(a).

F7[(12) This section applies to sections 50(7), 53(8), 128 and 131.]

124. Fixed payment notice

124. (1) Where an authorised officer has reasonable grounds for believing that a person is committing, or has committed, a relevant offence, the authorised officer may serve a notice in writing (in this Part referred to as a “fixed payment notice”) in the prescribed form stating that—

(a) the person is alleged to have committed the relevant offence concerned,

(b) the person may, during the period of 21 days beginning on the date of the fixed payment notice, make to the Authority a payment of such amount or amounts as may be prescribed, being an amount of not more than€5,000 accompanied by the notice or copy thereof,

(d) a prosecution of the person in respect of the alleged relevant offence will not be instituted during the period of 21 days beginning on the date of the notice and, if the payment specified in the notice is made during that period, no prosecution in respect of the alleged relevant offence will be instituted, and

(e) in default of such payment, the person shall be prosecuted for the alleged relevant offence.

(2) Where a fixed payment notice is served under subsection (1)—

(a) the person to whom it applies may make a payment in accordance with subsection (1)(b),

(b) the Authority shall receive and retain the payment and issue a receipt for the payment,

(d) a prosecution in respect of the alleged relevant offence to which the notice relates shall not be instituted during the period specified in subsection (1)(b) and, if payment so specified is made during that period, no prosecution in respect of the alleged relevant offence will be instituted.

(3) In proceedings for a relevant offence, it shall be a defence for the defendant to prove that he or she has made a payment in accordance with this section, pursuant to a fixed payment notice served in respect of the offence.

(4) The Minister may prescribe the amount of a fixed payment and may prescribe different amounts for different offences.

F8[(5) In this section, ‘relevant offence’ means an offence under section 50(8), 53(9), 128 or 131.]

125. Legal privilege

125. (1) Subject to subsection (2), nothing in this Act shall compel the disclosure by any person of privileged legal material or authorise the taking of privileged legal material.

(2) The disclosure of information may be compelled, or possession of it taken, pursuant to this Act, notwithstanding that it is apprehended that the information is privileged legal material provided that the compelling of its disclosure or the taking of its possession is done by means whereby the confidentiality of the information can be maintained (as against the person compelling such disclosure or taking such possession) pending the determination by the High Court of the issue as to whether the information is privileged legal material.

(3) Without prejudice to subsection (4), where, in the circumstances referred to in subsection (2), information has been disclosed or taken possession of pursuant to this Act, the person—

(a) to whom such information has been so disclosed, or

(b) who has taken possession of it,

shall (unless the person has, within the period subsequently mentioned in this subsection, been served with notice of an application under subsection (4) in relation to the matter concerned) apply to the High Court for a determination as to whether the information is privileged legal material and an application under this section shall be made within 30 days after the disclosure or the taking of possession.

(4) A person who, in the circumstances referred to in subsection (2), is compelled to disclose information, or from whose possession information is taken, pursuant to this Act, may apply to the High Court for a determination as to whether the information is privileged legal material.

(5) Pending the making of a final determination of an application under subsection (3) or (4), the High Court may give such interim or interlocutory directions as the court considers appropriate including, without prejudice to the generality of the foregoing, directions as to—

(a) the preservation of the information, in whole or in part, in a safe and secure place in any manner specified by the court, or

(b) the appointment of a person with suitable legal qualifications possessing the level of experience, and the independence from any interest falling to be determined between the parties concerned, that the court considers to be appropriate for the purpose of—

(i) examining the information, and

(ii) preparing a report for the court with a view to assisting or facilitating the court in the making by the court of its determination as to whether the information is privileged legal material.

(6) An application under subsection (3), (4) or (5) shall be by motion and may, if the High Court directs, be heard otherwise than in public.

(7) In this section—

“computer” includes a personal organiser or any other electronic means of information storage or retrieval;

“information” means information contained in a book, document or record, a computer or otherwise;

“privileged legal material” means information which, in the opinion of the court, a person is entitled to refuse to produce on the grounds of legal professional privilege.

126. Authority may publish information respecting certain persons

126. (1) The Authority shall keep and maintain a list (in this section referred to as the “automatic enrolment retirement savings system non-compliance list”) of persons on whom a fine or other penalty is imposed by a court under this Act.

(2) Subject to subsection (4), the automatic enrolment retirement savings system non-compliance list shall specify, in respect of each person listed therein—

(a) the name, trading name, legal identity and address of the premises or the name and electronic or web address of any website (or other location online) where the offence was committed,

(b) the relevant provision of this Act under which the fine or penalty was imposed, and

(c) such particulars as the Authority considers appropriate in respect of the matters occasioning the fine or penalty and the amount or nature of that fine or penalty.

(3) The Authority may, in any form or manner as it considers appropriate, publish or cause to be published, including on a website maintained by or on behalf of the Authority, all or any part of the automatic enrolment retirement savings system non compliance list.

(4) An entry in the automatic enrolment retirement savings system non-compliance list in relation to the imposition of a fine or other penalty shall be deleted not more than 2 years after the date of the imposition of the fine or penalty.

Chapter 3 Penalisation and hindering of employees

127. Protection of employees from penalisation

127. (1) An employer shall not penalise or threaten penalisation of an employee, or cause or permit any other person to penalise or threaten penalisation against an employee, for participating or proposing to participate in the automatic enrolment retirement savings system.

(2) If a penalisation of an employee, in contravention of subsection (1), constitutes a dismissal of the employee within the meaning of the Unfair Dismissals Acts 1977 to 2015, relief may not be granted to the employee in respect of that penalisation both under this Act and under those Acts.

(3) In this section, “penalisation” means any act or omission by an employer or a person acting on behalf of an employer that affects an employee to his or her detriment with respect to any term or condition of his or her employment and, without prejudice to the generality of the foregoing, includes—

(a) suspension, lay-off or dismissal (including a dismissal within the meaning of the Unfair Dismissals Acts 1977 to 2015), or the threat of suspension, lay-off or dismissal,

(b) demotion or loss of opportunity for promotion or withholding of promotion,

(d) the imposition or the administering of any discipline, reprimand or other penalty (including a financial penalty),

(e) coercion or intimidation, harassment or ostracism,

(f) discrimination, disadvantage or unfair treatment,

(g) injury, damage or loss,

(h) threat of reprisal,

(i) withholding of training,

(j) a negative performance assessment or employment reference,

(k) failure to convert a temporary employment contract into a permanent one, where the employee had a legitimate expectation that he or she would be offered permanent employment, and

(l) failure to renew or early termination of a temporary employment contract.

(4) In this section, “employer”, in a case where emoluments are paid on behalf of another person, includes a reference to that other person.

128. Hindering employee from participating in automatic enrolment

128. A person who hinders or attempts to hinder an employee from participating in the automatic enrolment retirement savings system commits an offence.

Chapter 4 Workplace relations

129. Decision under section 41 or 44 of Act of 2015

129. (1) A decision of an adjudication officer under section 41 of the Act of 2015 in relation to a dispute between an employee and his or her employer relating to any matter concerning section 127 or 128 (or any matter arising out of or related to the employee participating in the automatic enrolment retirement savings system) may include such directions to the parties to the dispute as the adjudication officer considers necessary or expedient for the resolution of the dispute or matter and such other redress as the adjudication officer considers appropriate having regard to all of the circumstances and the provisions of this Act, and accordingly may—

(a) direct that the employer facilitate the employee to participate in the automatic enrolment retirement savings system in accordance with Chapter 2 of Part 3,

(b) require the employer to pay any contribution due for that employee from the date on which the employee should have been enrolled as a participant,

(c) require the employer to rectify, within a specified time (being not later than 42 days after the date the decision is communicated to the employer) or in a specified manner, any matter, including the payment of any amount, in respect of which the employer is in contravention of this Act,

(d) award compensation in favour of the employee concerned to be paid by the employer concerned, or

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