There is no legal obligation for an employer to set-up or contribute to a pension at present. However,

• The government of Ireland intend on introducing Auto-Enrolment in 2024.
  Find out more about Auto-Enrolment→
• If an employee does not have a pension scheme, the employee will need to provide an employee with access to at least one standard Personal Retirement Savings Account i.e. a PRSA

However, when the current legislation which has passed all stages of Oireachtas is introduced in 2025, all employers and employees who are not contributing to an employer based regular payroll pension and PRSA scheme will be auto-enrolled at the minimum statutory levels required for their income and age.

Typically, an employer based PRSA which administers the payroll deduction process is the best and cheapest way for both employer and employees to make contributions and be exempt from auto-enrolment enforcement.