Auto-Enrolment: The Big 2026 Update for GPs
Ireland is introducing a major change to its retirement savings landscape with the launch of the new Automatic Enrolment Retirement Savings System, effective 1 January 2026. This update will impact many doctors working under PAYE arrangements, including those placed in practices by Locumotion. To help you understand what this means for your work, income, and retirement planning, we have outlined the key points below.
This guide is especially relevant for doctors who are paid on a PAYE basis.
If you are paid through an LLC or your own limited company, these changes do not apply to you.
Who Will Be Automatically Enrolled?
You will be automatically enrolled into the new Auto-Enrolment retirement savings scheme if you meet all the following criteria:
• You are aged 23 to 60
• You earn €20,000 or more per year across your PAYE income
• You are not currently contributing to a pension through payroll
Additional note:
If you earn PAYE income from multiple employers, and you do not contribute to a pension with any of them, you will be enrolled separately through each payroll.
How the Auto-Enrolment System Works
From 1 January 2026, eligible employees will have pension contributions deducted automatically through payroll.
The initial contribution rates are expected to be:
• 1.5% employee contribution
• 1.5% employer contribution
• 0.5% State top-up
These contributions will increase gradually over time on a phased basis, helping employees build retirement savings progressively.
All contributions—employee, employer, and State—will be paid into a new retirement account managed by the Government’s national auto-enrolment authority.
Opt-Out and Pause Options
Auto-enrolment is designed to encourage long-term retirement savings. However, doctors will have flexibility after an initial participation period:
• You may opt out or pause contributions during designated windows.
• If you opt out, your employee contributions will be refunded.
• Employer and State contributions are not refunded and will remain in your retirement account.
If You Already Have a Private Pension
Doctors with existing private pensions should note:
• Even if you already contribute to a private pension, you will still be automatically enrolled in the Government’s Auto-Enrolment scheme.
• For advice on managing private pensions alongside Auto-Enrolment, doctors should consult NAERSA / MyFutureFund or speak with a qualified financial advisor.
Useful Contact Details for Further Information
General enquiries
[email protected]
Customer helpline
+353 1 568 9555
Web-chat support
Available via the MyFutureFund portal from December 2025
Government Resources
Government Auto-Enrolment Overview:
https://www.gov.ie/en/department-of-social-protection/campaigns/auto-enrolment/
Auto-Enrolment for Employees (PAYE):
https://www.gov.ie/en/department-of-social-protection/publications/auto-enrolment-retirement-savings-system-for-employees/
Citizens' Information Guide:
https://www.citizensinformation.ie/en/money-and-tax/personal-finance/pensions/auto-enrolment/
How Locumotion Supports You
Locumotion is committed to ensuring GPs and healthcare professionals working in Ireland have access to accurate, up-to-date information about employment, taxation, and regulatory changes. Our team is here to support doctors working under PAYE arrangements, and we will continue to share updates as more details become available.
If you have questions about working as a GP in Ireland or about your employment arrangements, please contact the Locumotion team:
Email: [email protected]
Phone: +353 1 299 3550
WhatsApp: +353 87 288 8057