This update highlights three major employment law developments in Ireland in 2025 through to 2026:

1. Introduction of the My Future Fund auto-enrolment pension scheme from January 2026;
2. Mandatory gender pay gap reporting for employers with more than 50 staff from 31 May 2025 with detailed data and action plans required; and
3. Transposition of the EU Pay Transparency Directive mandating pay transparency and reporting.

HR professionals, employers, and payroll teams must review policies, prepare relevant data, update necessary work practices and monitor legal updates to ensure compliance with these requirements.

2025 was another busy year in Irish employment law. In this update which was published by Legal Island on Thursday 11 December, Addleshaw Goddard look at three areas that came into sharp focus for HR professionals and employers in 2025, providing some top tips for employers to prepare for these areas to develop further into 2026.

The long-awaited pension auto-enrolment scheme, My Future Fund (“AE Scheme”) is coming into force on 1 January 2026 and employers have been busy preparing for its launch.

Some key points to note:

• From 1 January 2026, employees will automatically be enrolled into the AE Scheme if they are:
  • Between the age of 23 – 60 and earn more than 20,000 per year across all employments (for example part-time workers with multiple jobs).
  • New and existing employees including those on probation as well as casual, seasonal, part-time or fixed-term workers.
• ...

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