Social Welfare and Automatic Enrolment Retirement Savings System (Amendment) Act 2025

Type Act

Publication 2025-12-23

State In force

Source Irish Statute Book

An Act to amend and extend the Social Welfare Acts; to amend the Automatic Enrolment Retirement Savings System Act 2024; and to provide for related matters.

[23rd December, 2025]

Be it enacted by the Oireachtas as follows:

1. Definitions

1. In this Act—

“Act of 2024” means the Social Welfare Act 2024;

“Principal Act” means the Social Welfare Consolidation Act 2005.

2. Employment contributions

2. (1) Section 13(2) (amended by section 2 of the Act of 2024) of the Principal Act is amended, in paragraph (d)—

(a) by the substitution, in subparagraph (i), of “€552” for “€527”, and

(b) by the substitution, in subparagraph (ii), of “€552” for “€527”.

(2) This section comes into operation on 1 January 2026.

3. Maternity benefit – new rate

3. (1) Section 49(1) (amended by section 4 of the Act of 2024) of the Principal Act is amended, in paragraph (b), by the substitution of the following subparagraph for subparagraph (ii):

“(ii) €299.”.

(2) This section comes into operation on 5 January 2026.

4. Adoptive benefit – new rate

4. (1) Section 60(1) (amended by section 5 of the Act of 2024) of the Principal Act is amended, in paragraph (b), by the substitution of the following subparagraph for subparagraph (ii):

“(ii) €299.”.

(2) This section comes into operation on 5 January 2026.

5. Paternity benefit – new rate

5. (1) Section 61D (amended by section 6 of the Act of 2024) of the Principal Act is amended by the substitution of the following paragraph for paragraph (b):

“(b) €299.”.

(2) This section comes into operation on 5 January 2026.

6. Parent’s benefit – new rate

6. (1) Section 61I (amended by section 7 of the Act of 2024) of the Principal Act is amended by the substitution of the following paragraph for paragraph (b):

“(b) €299.”.

(2) This section comes into operation on 5 January 2026.

7. Increase in rates of jobseeker’s benefit and jobseeker’s benefit (self-employed) relating to certain reckonable weekly earnings, certain weekly income, certain reckonable weekly income and certain periods

7. (1) Section 65A of the Principal Act is amended—

(a) in subsection (1) (amended by section 8(1) of the Act of 2024)—

(i) by the substitution, in paragraphs (a), (d) and (g), of “€114.00” for “€109.50” in each place where it occurs,

(ii) by the substitution, in paragraphs (b), (e) and (h), of “€163.70” for “€157.30” in each place where it occurs, and

(iii) by the substitution, in paragraphs (c), (f) and (i), of “€198.90” for “€191.10” in each place where it occurs,

and

(b) in subsection (2) (amended by section 15(1)(b) of the Act of 2024)—

(i) by the substitution, in paragraph (a), of “€73.60” for “€69.10”,

(ii) by the substitution, in paragraph (b), of “€105.70” for “€99.30”, and

(iii) by the substitution, in paragraph (c), of “€128.40” for “€120.60”.

(2) Section 66 of the Principal Act is amended, in subsection (1A), (amended by section 8(2) of the Act of 2024) by the substitution of “€109.20” for “€104.90”.

(3) Section 68F of the Principal Act is amended, in subsection (1) (amended by section 8(3) of the Act of 2024)—

(a) in paragraph (a), by the substitution of “€114.00” for “€109.50”,

(b) in paragraph (b), by the substitution of “€163.70” for “€157.30”, and

(4) Section 68F of the Principal Act is amended, in subsection (2) (amended by section 15(1)(d) of the Act of 2024)—

(a) in paragraph (a), by the substitution of “€73.60” for “€69.10”,

(b) in paragraph (b), by the substitution of “€105.70” for “€99.30”, and

(5) Section 68G of the Principal Act is amended, in subsection (2) (amended by section 8(4) of the Act of 2024), by the substitution of “€109.20” for “€104.90”.

(6) This section comes into operation on 1 January 2026.

8. Extension of period during which person may become qualified person for purpose of section 221B of Principal Act

8. Section 221B (inserted by section 11(1) of the Act of 2024) of the Principal Act is amended, in subsection (2), by the substitution of “3 months” for “one month” in both places where it occurs.

9. Working family payment

9. (1) The Principal Act is amended by the substitution of the following section for section 228:

“228. Subject to this Act, an allowance (in this Act referred to as ‘working family payment’) shall be payable out of moneys provided by the Oireachtas in respect of a family where the weekly family income is less than—

(a) in the case of a family which includes only 1 child, €765,

(b) in the case of a family which includes 2 children, €866,

(d) in the case of a family which includes 4 children, €1,058,

(e) in the case of a family which includes 5 children, €1,184,

(f) in the case of a family which includes 6 children, €1,300,

(g) in the case of a family which includes 7 children, €1,436, or

(h) in the case of a family which includes 8 or more children, €1,532.”.

(2) This section comes into operation on 1 January 2026.

10. Back to work family dividend – extension of eligibility

10. (1) Section 238A of the Principal Act is amended, in the definition of “relevant payment”—

(a) in paragraph (a), by the substitution of “payment,” for “payment, or”,

(b) in paragraph (b), by the substitution of “section 148A,” for “section 148A;”, and

“(c) blind pension, or

(d) disability allowance;”.

(2) Section 238B of the Principal Act is amended, in subsection (1)—

(a) in paragraph (a)(i), by the insertion of “blind pension, disability allowance,” after “jobseeker’s allowance,”, and

(b) in paragraph (b)(i), by the insertion of “, blind pension, disability allowance” after “jobseeker’s allowance”.

(3) This section comes into operation on 1 January 2026.

11. Amendment of section 265 of Principal Act

11. Section 265(1) of the Principal Act is amended, in paragraph (a) of the definition of “relevant purpose”—

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

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

(c) by the substitution, in subparagraph (vii), of “Childcare Support Act 2018, or” for “Childcare Support Act 2018,” (inserted by section 23 (c) of the Childcare Support Act 2018 ), and

(d) by the substitution of “(viii) the provision of a service under the Automatic Enrolment Retirement Savings System Act 2024,” for “(vii) the provision of a service under the Automatic Enrolment Retirement Savings System Act 2024,” (inserted by section 110 (a)(iii) of the Automatic Enrolment Retirement Savings System Act 2024 ).

12. Social insurance benefits – new rates

12. (1) Schedule 2 (amended by section 16(1) of the Act of 2024) to the Principal Act is amended by the substitution of the Parts set out in Schedule 1 for Parts 1 to 4 of Schedule 2 to the Principal Act.

(2) This section comes into operation—

(a) in so far as it relates to—

(i) jobseeker’s benefit,

(ii) jobseeker’s benefit (self-employed),

(iii) carer’s benefit,

(iv) invalidity pension, and

(v) a payment referred to in paragraph (a) of the definition of “relevant payment” in section 178(1) of the Principal Act,

on 1 January 2026,

(b) in so far as it relates to—

(i) death benefit under Chapter 13 (other than section 84) of the Principal Act,

(ii) bereaved partner’s (contributory) pension,

(iii) State pension (contributory),

(iv) guardian’s payment (contributory),

(v) disablement pension, and

(vi) disablement gratuity,

on 2 January 2026, and

(i) illness benefit,

(ii) health and safety benefit, and

(iii) injury benefit,

on 5 January 2026.

13. Social assistance payments – new rates

13. (1) Schedule 4 (amended by section 17(1) of the Act of 2024) to the Principal Act is amended by the substitution of the Parts set out in Schedule 2 for Parts 1 to 3 of Schedule 4 to the Principal Act.

(2) This section comes into operation—

(a) in so far as it relates to—

(i) jobseeker’s allowance (other than where payable in accordance with section 148A of the Principal Act), and

(ii) farm assist,

on 31 December 2025,

(b) in so far as it relates to—

(i) one-parent family payment (other than where payable in respect of a widow, widower or surviving civil partner),

(ii) jobseeker’s allowance payable in accordance with section 148A of the Principal Act,

(iii) a payment referred to in paragraph (b) or (c) of the definition of “relevant payment” in section 178(1) of the Principal Act, and

(iv) carer’s allowance,

on 1 January 2026,

(i) State pension (non-contributory),

(ii) blind pension,

(iii) guardian’s payment (non-contributory),

(iv) bereaved partner’s (non-contributory) pension, and

(v) one-parent family payment (payable in respect of a widow, widower or surviving civil partner),

on 2 January 2026,

(d) in so far as it relates to supplementary welfare allowance, on 5 January 2026, and

(e) in so far as it relates to disability allowance, on 7 January 2026.

14. Domiciliary care allowance – new rate

14. (1) Part 5 of Schedule 4 (amended by section 18(1) of the Act of 2024) to the Principal Act is amended by the substitution of “€380.00” for “€360.00”.

(2) This section comes into operation on 1 January 2026.

15. Amendments to references to Taxes Consolidation Act 1997 in Principal Act

15. The Principal Act is amended—

(a) in section 17(4), by the substitution, in paragraph (c), of “section 1086A” for “section 1086”,

(b) in section 23(3), by the substitution, in paragraph (c), of “section 1086A” for “section 1086”, and

16. Amendment of Principal Act (disregard from income of participant contributions paid under section 59(1) of the Automatic Enrolment Retirement Savings System Act 2024)

16. (1) Section 227 of the Principal Act is amended, in the definition of “weekly family income” (amended by section 11 of the Social Welfare and Pensions Act 2011 ), by the insertion of the following paragraph after paragraph (aa):

“(ab) any participant contribution deducted from emoluments (within the meaning of Part 3 of the Automatic Enrolment Retirement Savings System Act 2024 ) in accordance with section 59(1)(b) of that Act,”.

(2) Part 4 of Schedule 3 to the Principal Act is amended, in Rule 1(2)(b)(v), by the substitution of the following subclause for subclause (I):

“(I) An amount equal to the sum of the first €75 of any additional income (within the meaning of Rule 2) and 25 per cent of so much of that additional income as exceeds €75, when that additional income has been reduced by the aggregate of—

(A) any allowable contribution referred to in Regulation 31 of the Income Tax (Employments) Regulations 2018 ( S.I. No. 345 of 2018 ),

(B) any amount deducted from reckonable earnings under section 13 and regulations made under section 14, and

(C) any participant contribution deducted from emoluments (within the meaning of Part 3 of the Automatic Enrolment Retirement Savings System Act 2024 ) in accordance with section 59(1)(b) of that Act,”.

(3) This section comes into operation on 1 January 2026.

17. Miscellaneous amendments to Automatic Enrolment Retirement Savings System Act 2024

17. (1) The Automatic Enrolment Retirement Savings System Act 2024 is amended—

(a) in section 37(1), by the substitution, in paragraph (a), of “the establishment day” for “the commencement of this section”,

(b) in section 44(6)—

(i) by the substitution, in paragraph (a), of “the establishment day” for “the day on which this section comes into operation”, and

(ii) by the substitution, in paragraph (b), of “the establishment day” for “the day on which this section comes into operation”,

(i) by the substitution of the following subsection for subsection (1):

“(1) Where the Authority determines that a person satisfies the conditions for enrolment in any pay reference period, the Authority shall assign the last day of that period or such later date as the Authority may determine, being not later than 31 days after the last day of the pay reference period concerned as the person’s enrolment date.”,

and

(ii) by the substitution of the following subsection for subsection (7):

“(7) An employer to whom notice is given under subsection (6) shall, as soon as may be, but not later than 14 days after receipt of the notice, give notice of the determination and the enrolment date to the employee concerned.”,

(d) in section 53, by the substitution of the following subsection for subsection (8):

“(8) An employer to whom notice is given under subsection (7) shall, as soon as may be, but not later than 14 days after receipt of that notice, give notice of the determination and the enrolment date or re enrolment date, as the case may be, to the employee concerned.”,

(e) in section 68(4), by the substitution of the following paragraph for paragraph (a):

“(a) provision—

(i) under which the investment management provider shall be a regulated financial service provider, and

(ii) that the Authority may require that any specified subcontractor to the investment management provider be a regulated financial service provider,”,

(f) in section 123, by the substitution of the following subsection for subsection (12):

“(12) This section applies to sections 50(7), 53(8), 128 and 131.”,

and

(g) in section 124, by the substitution of the following subsection for subsection (5):

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

(2) Paragraphs (c), (d), (e), (f) and (g) of subsection (1) shall come into operation on 1 January 2026.

18. Short title and construction

18. (1) This Act may be cited as the Social Welfare and Automatic Enrolment Retirement Savings System (Amendment) Act 2025.

(2) The Social Welfare Acts and this Act, other than section 17, shall be construed together as one Act.

Section 12

Illness Benefit, Jobseeker’s Benefit, Jobseeker’s Benefit (Self-Employed), Injury Benefit and Health and Safety Benefit:

Death Benefit:

(a) pension payable to a bereaved partner (section 81)

additional increase for a bereaved partner (under section 81) who has attained pensionable age

(b) pension payable to a parent:

(i) reduced rate

(ii) maximum rate

State Pension (Contributory):

(a)(i) Age referenced rate for age 66 years