Skip to main content
Taxworld Logo
  • Membership
  • Tax Guide 2026 All Tax Guides Finance Act 2024 All Finance Acts Tax Magic 2025 Tax Advice Letters See all publications →
  • Tax Magic 2026 See all events →
  • Blog Legislation Videos
  • About Tax World UK 🇬🇧
Log in Get Started
Get Started
Taxworld Logo
Membership
Publications
Tax Guide 2026 All Tax Guides Finance Act 2024 All Finance Acts Tax Magic 2025 Tax Advice Letters See all publications
Events
Tax Magic 2026 See all events
Resources
Blog Legislation Videos
Company
About Tax World UK 🇬🇧
Log in Get Started

Automatic Enrolment Retirement Savings System Act 2024

▸ PART 1 Preliminary and General (ss 1-5)
  • Section 1 – Short title and commencement [AERSSA 2004 s 1]
  • Section 2 – Definitions [AERSSA 2004 s 2]
  • Section 3 – Regulations [AERSSA 2004 s 3]
  • Section 4 – Service of documents [AERSSA 2004 s 4]
  • Section 5 – Expenses [AERSSA 2004 s 5]
▸ PART 2 An Túdaráa NáisiÚnta um Uathrollú Coigiltis Scoir (ss 6-46)
  • ▸ Chapter 1 – Establishment of An tÚdarás Náisiúnta um Uathrollú Coigiltis Scoir (ss 6-9)
    • Section 6 – Definitions (Part 2) [AERSSA 2004 s 6]
    • Section 7 – Establishment day [AERSSA 2004 s 7]
    • Section 8 – An tÚdarás Náisiúnta um Uathrollú Coigiltis Scoir [AERSSA 2004 s 8]
    • Section 9 – Functions of Authority [AERSSA 2004 s 9]
  • ▸ Chapter 2 – Board of Authority [AERSSA 2004 s ] (ss 10-24)
    • Section 10 – Establishment of Board [AERSSA 2004 s 10]
    • Section 11 – Membership of Board [AERSSA 2004 s 11]
    • Section 12 – Term of office [AERSSA 2004 s 12]
    • Section 13 – Conditions of membership of Board [AERSSA 2004 s 13]
    • Section 14 – Membership of either House of Oireachtas, European Parliament or local authority [AERSSA 2004 s 14]
    • Section 15 – Ineligibility to become and disqualification to act as member of Board [AERSSA 2004 s 15]
    • Section 16 – Removal of member of Board [AERSSA 2004 s 16]
    • Section 17 – Meetings [AERSSA 2004 s 17]
    • Section 18 – Audit and risk committee [AERSSA 2004 s 18]
    • Section 19 – Investment committee [AERSSA 2004 s 19]
    • Section 20 – Other committees [AERSSA 2004 s 20]
    • Section 21 – Remuneration and expenses of members of Board and committees of Board [AERSSA 2004 s 21]
    • Section 22 – Disclosure of interests by member of Board or of committee of Board [AERSSA 2004 s 22]
    • Section 23 – Disclosure of interests by members of staff of Authority or other persons [AERSSA 2004 s 23]
    • Section 24 – Prohibition on unauthorised disclosure of confidential information [AERSSA 2004 s 24]
  • ▸ Chapter 3 – Staff of Authority, engagement of consultants, advisers and service providers (ss 25-32)
    • Section 25 – Appointment of chief executive [AERSSA 2004 s 25]
    • Section 26 – Functions of chief executive [AERSSA 2004 s 26]
    • Section 27 – Delegation of functions [AERSSA 2004 s 27]
    • Section 28 – Membership of either House of Oireachtas, European Parliament or local authority [AERSSA 2004 s 28]
    • Section 29 – Removal of chief executive [AERSSA 2004 s 29]
    • Section 30 – Staff of Authority [AERSSA 2004 s 30]
    • Section 31 – Engagement of consultants and advisers [AERSSA 2004 s 31]
    • Section 32 – Engagement of service providers [AERSSA 2004 s 32]
  • ▸ Chapter 4 – Funding, reporting and accountability (ss 33-43)
    • Section 33 – Appearance before Public Accounts Committee [AERSSA 2004 s 33]
    • Section 34 – Appearances before committees of Houses of Oireachtas [AERSSA 2004 s 34]
    • Section 35 – Expenses of Authority [AERSSA 2004 s 35]
    • Section 36 – Power to borrow [AERSSA 2004 s 36]
    • Section 37 – Statement of strategy [AERSSA 2004 s 37]
    • Section 38 – Annual plan [AERSSA 2004 s 38]
    • Section 39 – Accounts and audits [AERSSA 2004 s 39]
    • Section 40 – Annual report [AERSSA 2004 s 40]
    • Section 41 – Request from Minister to Authority for report [AERSSA 2004 s 41]
    • Section 42 – Production of statistical data [AERSSA 2004 s 42]
    • Section 43 – Power to monitor, review and make recommendations [AERSSA 2004 s 43]
  • ▸ Chapter 5 – Supervisory report by Pensions Authority (ss 44-45)
    • Section 44 – Supervisory report by Pensions Authority [AERSSA 2004 s 44]
    • Section 45 – Preparation and submission of supervisory report by Pensions Authority [AERSSA 2004 s 45]
    • Section 46 – Annual fee payable to Pensions Authority [AERSSA 2004 s 46]
▸ PART 3 Enrolment and Contributions (ss 47-66)
  • ▸ Chapter 1 – Preliminary (ss 47-48)
    • Section 47 – Interpretation (Part 3) [AERSSA 2004 s 47]
    • Section 48 – Death of employer [AERSSA 2004 s 48]
  • ▸ Chapter 2 – Enrolment (ss 49-56)
    • Section 49 – Participants [AERSSA 2004 s ]
    • Section 50 – Automatic enrolment [AERSSA 2004 s 50]
    • Section 51 – Exempt employment [AERSSA 2004 s 51]
    • Section 52 – Standards for purposes of section 51 [AERSSA 2004 s 52]
    • Section 53 – Right to opt in [AERSSA 2004 s 53]
    • Section 54 – Right to opt-out [AERSSA 2004 s 54]
    • Section 55 – Automatic re-enrolment [AERSSA 2004 s 55]
    • Section 56 – Power to amend age limits and earnings threshold [AERSSA 2004 s 56]
  • ▸ Chapter 3 – Contributions (ss 57-65)
    • Section 57 – Contributing participants [AERSSA 2004 s 57]
    • Section 58 – Contributions [AERSSA 2004 s 58]
    • Section 59 – Payment of participant contribution and employer contribution [AERSSA 2004 s 59]
    • Section 60 – Payment of State contribution [AERSSA 2004 s 60]
    • Section 61 – Rates of contribution [AERSSA 2004 s 61]
    • Section 62 – Suspension of contributions [AERSSA 2004 s 62]
    • Section 63 – Repayment of contributions on opting out [AERSSA 2004 s 63]
    • Section 64 – Repayment of contributions in prescribed circumstances [AERSSA 2004 s 64]
    • Section 65 – Power to amend earnings limit [AERSSA 2004 s 65]
  • ▸ Chapter 4 – Further power to make regulations (s 66)
    • Section 66 – Further power to make regulations [AERSSA 2004 s 66]
▸ PART 4 Investment (ss 67-77)
  • Section 67 – Definitions (Part 4) [AERSSA 2004 s 67]
  • Section 68 – Investment management providers [AERSSA 2004 s 68]
  • Section 69 – AE provider schemes and risk levels [AERSSA 2004 s 69]
  • Section 70 – Assignment of contributions to appropriate risk level [AERSSA 2004 s 70]
  • Section 71 – Power to provide for selection of more than one risk level [AERSSA 2004 s 71]
  • Section 72 – Investment of contributions [AERSSA 2004 s 72]
  • Section 73 – Transfer between AE provider schemes [AERSSA 2004 s 73]
  • Section 74 – Investment rules [AERSSA 2004 s 74]
  • Section 75 – Contractual provision on environmental and other matters [AERSSA 2004 s 75]
  • Section 76 – Participants’ accounts [AERSSA 2004 s 76]
  • Section 77 – Amendment of Investment Intermediaries Act 1995 [AERSSA 2004 s 77]
▸ PART 5 Payment out of Accounts (ss 78-99)
  • ▸ Chapter 1 – Interpretation and general (ss 78-80)
    • Section 78 – Interpretation (Part 5) [AERSSA 2004 s 78]
    • Section 79 – Notification and verification of death [AERSSA 2004 s 79]
    • Section 80 – Provision of benefits under arrangements made by Authority [AERSSA 2004 s 80]
  • ▸ Chapter 2 – Payment, other than early payment, to or in respect of participant (ss 81-84)
    • Section 81 – Redemption date [AERSSA 2004 s 81]
    • Section 82 – Redemption of units [AERSSA 2004 s 82]
    • Section 83 – Payment to participant at or after pensionable age [AERSSA 2004 s 83]
    • Section 84 – Payment in the event of death of participant [AERSSA 2004 s 84]
  • ▸ Chapter 3 – Early payment on grounds of incapacity or exceptional ill-health (ss 85-87)
    • Section 85 – Application for early payment on grounds of incapacity or exceptional ill-health [AERSSA 2004 s 85]
    • Section 86 – Redemption of units for early payment [AERSSA 2004 s 86]
    • Section 87 – Making of early payment [AERSSA 2004 s 87]
    • Section 88 – Procedure for applications and payments under Chapter 3 [AERSSA 2004 s 88]
  • ▸ Chapter 4 – Unclaimed balances (ss 89-99)
    • Section 89 – Interpretation (Chapter 4) [AERSSA 2004 s 89]
    • Section 90 – Unclaimed balances [AERSSA 2004 s 90]
    • Section 91 – Notice of unclaimed balance [AERSSA 2004 s 91]
    • Section 92 – Publication of notice [AERSSA 2004 s 92]
    • Section 93 – Transfer of moneys to Dormant Accounts Fund [AERSSA 2004 s 93]
    • Section 94 – Register of unclaimed balances [AERSSA 2004 s 94]
    • Section 95 – Disclosure of information for statistical purposes [AERSSA 2004 s 95]
    • Section 96 – Rights of participants [AERSSA 2004 s 96]
    • Section 97 – Application for unclaimed balance [AERSSA 2004 s 97]
    • Section 98 – Confidentiality [AERSSA 2004 s 98]
    • Section 99 – Statement of compliance [AERSSA 2004 s 99]
▸ PART 6 Communications and Services (ss 100-106)
  • Section 100 – Definitions (Part 6) [AERSSA 2004 s 100]
  • Section 101 – Electronic system to be used by default [AERSSA 2004 s 101]
  • Section 102 – Provision of information to public by Authority [AERSSA 2004 s 102]
  • Section 103 – Provision for communications and services otherwise than online [AERSSA 2004 s 103]
  • Section 104 – Powers to make provision for purposes of communications and services [AERSSA 2004 s 104]
  • Section 105 – Participants’ annual statements [AERSSA 2004 s 105]
  • Section 106 – Amendment and application of Freedom of Information Act 2014 [AERSSA 2004 s 106]
▸ PART 7 Information Sharing and data Protection (ss 107-112)
  • Section 107 – Definition (Part 7) [AERSSA 2004 s 107]
  • Section 108 – Information sharing [AERSSA 2004 s 108]
  • Section 109 – Disclosure of certain information to Minister for Enterprise, Trade and Employment, etc. [AERSSA 2004 s 109]
  • Section 110 – Amendment of Social Welfare Consolidation Act 2005 [AERSSA 2004 s 110]
  • Section 111 – Processing of personal data and special categories of personal data [AERSSA 2004 s 111]
  • Section 112 – Regulations for purposes of data protection [AERSSA 2004 s 112]
▸ PART 8 Reviews and Appeals (ss 113-119)
  • Section 113 – Definitions (Part 8) [AERSSA 2004 s 113]
  • Section 114 – Determinations subject to internal review [AERSSA 2004 s 114]
  • Section 115 – Appeals officer [AERSSA 2004 s 115]
  • Section 116 – Appeals [AERSSA 2004 s 116]
  • Section 117 – Appeal to High Court [AERSSA 2004 s 117]
  • Section 118 – Effect of decision [AERSSA 2004 s 118]
  • Section 119 – Amendment of Financial Services and Pensions Ombudsman Act 2017 [AERSSA 2004 s 119]
▸ PART 9 Compliance and Enforcement (ss 120-141)
  • ▸ Chapter 1 – Interpretation (s 120)
    • Section 120 – Interpretation (Part 9) [AERSSA 2004 s 120]
  • ▸ Chapter 2 – Authorised officers and compliance (ss 121-126)
    • Section 121 – Authorised officers [AERSSA 2004 s 121]
    • Section 122 – Powers of authorised officers [AERSSA 2004 s 122]
    • Section 123 – Compliance notice [AERSSA 2004 s 123]
    • Section 124 – Fixed payment notice [AERSSA 2004 s 124]
    • Section 125 – Legal privilege [AERSSA 2004 s 125]
    • Section 126 – Authority may publish information respecting certain persons [AERSSA 2004 s 126]
  • ▸ Chapter 3 – Penalisation and hindering of employees (ss 127-128)
    • Section 127 – Protection of employees from penalisation [AERSSA 2004 s 127]
    • Section 128 – Hindering employee from participating in automatic enrolment [AERSSA 2004 s 128]
  • ▸ Chapter 4 – Workplace relations (ss 129-130)
    • Section 129 – Decision under section 41 or 44 of Act of 2015 [AERSSA 2004 s 129]
    • Section 130 – Amendment of Act of 2015 [AERSSA 2004 s 130]
  • ▸ Chapter 5 – Offences (ss 131-137)
    • Section 131 – Offences in relation to contributions [AERSSA 2004 s 131]
    • Section 132 – Offences and penalties [AERSSA 2004 s 132]
    • Section 133 – Summary proceedings [AERSSA 2004 s 133]
    • Section 134 – Costs [AERSSA 2004 s 134]
    • Section 135 – Time limit for instituting summary proceedings [AERSSA 2004 s 135]
    • Section 136 – Admissibility of certain documents in proceedings for offence [AERSSA 2004 s 136]
    • Section 137 – Presumptions in proceedings for offence [AERSSA 2004 s 137]
  • ▸ Chapter 6 – Miscellaneous (ss 138-141)
    • Section 138 – Interest on arrears of contributions [AERSSA 2004 s 138]
    • Section 139 – Court may order employer or employee to pay arrears of contributions [AERSSA 2004 s 139]
    • Section 140 – Forgery of documents [AERSSA 2004 s 140]
    • Section 141 – Recovery of moneys [AERSSA 2004 s 141]
PART 2 An Túdaráa NáisiÚnta um Uathrollú Coigiltis Scoir

PART 2 An Túdaráa NáisiÚnta um Uathrollú Coigiltis Scoir (ss 6-46)

Contents

  • Chapter 1 – Establishment of An tÚdarás Náisiúnta um Uathrollú Coigiltis Scoir (ss 6-9) 4 sections
  • Chapter 2 – Board of Authority [AERSSA 2004 s ] (ss 10-24) 15 sections
  • Chapter 3 – Staff of Authority, engagement of consultants, advisers and service providers (ss 25-32) 8 sections
  • Chapter 4 – Funding, reporting and accountability (ss 33-43) 11 sections
  • Chapter 5 – Supervisory report by Pensions Authority (ss 44-45) 3 sections

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

  • AI tax research with linked legislation and Finance Act changes
  • Commentary, official guidance, publications and training material
  • Case law, appeals and tribunal decisions in one place
Become a member
Taxworld Logo

Empowering your business.

We give accountants, tax consultants, financial advisers and legal advisers exactly what you need so you can solve problems like a pro.

Company

  • Membership
  • About
  • Taxworld UK 🇬🇧

Explore

  • Blog
  • Legislation
  • Publications
  • Events

© Copyright 2026 Taxworld

Privacy Policy | Cookies Policy | | Conditions of Use
Support team

Please enter your contact details to begin chatting with us.