Essential points 

  • The Payment of Wages (Amendment) (Tips and Gratuities) Act 2022 provides clarity on how voluntary tips and gratuities left for employees are to be treated.
  • From 1 January 2026, the Automatic Enrolment Retirement Savings System Act 2024 provides for a retirement savings scheme for workers who are not already members of a pension scheme. This aims to increase pension coverage and overall pension adequacy in Ireland. Employees without an occupational work or private pension will automatically be enrolled to make pension contributions once they meet certain requirements.
  • Auto-enrolment does not replace any existing obligations that employers have in relation to facilitating pensions or PRSAs for employees, and employees in such schemes will be exempted from the auto-enrolment savings plan.
  • The Pensions Authority is a statutory body set up under the Pensions Acts 1990 to 2018. It regulates occupational pension schemes, trust Retirement Annuity Contracts (RACs) and Personal Retirement Savings Accounts (PRSAs) in Ireland. 

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Please note

While every care has been taken in compiling this content, neither the CIPD nor Byrne Wallace Shields may be held responsible for any errors or omissions. These notes are not intended to be a substitute for specific legal advice.

 

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