*Disclaimer, this is a working document and is subject to change
1. Earnings, Pay Types & Eligibility
Q: Is the contribution based on basic pay only, or does it include overtime, holiday pay, public holiday pay etc.?
A: Contributions are based on total gross pay as reported on the PSR.
Q: What about staff paid term-time only? How are contributions calculated?
A: NAERSA reviews the last 13 weeks of PSR earnings across employments.
Q: Employee earning less than €20k overall but earning above €5k in the last 13 weeks (e.g., apprentice). Are they enrolled?
A: Yes, if the 13-week PSR review shows eligibility.
Q: What happens with variable salaries?
A: Based on the last 13 weeks of PSR submissions.
Q: How are staff who work 10 months a year treated?
A: If no payroll is processed (e.g., July/August), no AE deductions are taken.
Q: If an employee is paid holiday pay in advance, is AE calculated on the full amount?
A: Yes, AE is based on what is paid on the pay date.
Q: How does AE work for seasonal staff?
A: Based on earnings in the last 13 weeks.
Q: If someone earns under €20k annually but above the threshold in the last 13 weeks, are they enrolled?
A: Yes.
2. Opt-In, Opt-Out & Non-Standard Cases
Q: Employee over 60 earning below €20k wants to join. How do they opt in?
A: The employee opts in themselves via MyFutureFund.ie.
Q: Can employees below the €20k threshold opt in?
A: Yes.
Q: Can someone over 59 opt in?
A: Yes, if they are not already in a pension through payroll.
Q: If someone opts in outside age criteria, must employer contribute?
A: Yes.
Q: If an employee is in two jobs will both deduct?
A: Yes, if enrolled in both roles.
Q: Employee contributing privately, not through payroll — are they auto-enrolled?
A: Yes, unless the pension is reported through payroll.
Q: How does an employee avoid auto-enrolment if they have a private pension?
A: Have pension contributions processed through payroll.
Q: If a director on Class S is on payroll, are they automatically included?
A: No — they are not eligible unless they opt in.
Q: Employee on maternity leave in 2025 but normally earns above €20k — are they enrolled in January?
A: Follow the AEPN.
Q: Employee on sick leave and unpaid — do they owe back weeks?
A: Only if employer pays sick pay.
Q: If an employee opts out late (after 2-month window)?
A: They must remain enrolled until the next opt-out window.
3. Pension Interactions & Existing Schemes
Q: Employee already in a pension scheme through payroll — are they exempt?
A: Yes — if it appears on the PSR.
Q: Employee pays into a pension privately but employer doesn't contribute — are they auto-enrolled?
A: Yes.
Q: Employee contributing through payroll to their own PRSA — still auto-enrolled?
A: No — payroll-reported pensions prevent enrolment.
Q: Employer contributes to PRSA but employee does not — is employee exempt?
A: Yes — NAERSA checks all pension fields on the PSR.
Q: If employee joins company pension in December, are they excluded from AE in January?
A: Yes — AEPN will show “0”.
Q: If both jobs have pensions through payroll, is the employee exempt in both?
A: Yes — exemption applies per employment.
Q: If pension is not reported via payroll, does NAERSA need to be informed?
A: No — the employee will be auto-enrolled.
4. Cross-Border, Directors, Class S & Special Cases
Q: UK-based employee with an Exclusion Order — must we do anything?
A: Only if they appear on the AEPN.
Q: Are non-national employees obliged to enrol?
A: Depends on the AEPN.
Q: Cross-border workers resident in NI but working in ROI — are they included?
A: Yes, if they meet the criteria.
Q: CE scheme participant with part-time employment — which employer deducts AE?
A: The employer paying earnings reported on the PSR.
5. Employer & Agent Responsibilities
Q: Who registers the employer on the portal — employer or payroll agent?
A: Preferably the employer if they have ROS access.
Q: Can the payroll agent register on behalf of the employer?
A: Yes — but only with a signed mandate submitted to NAERSA.
Q: Do all employers need to register on the portal?
A: Only to provide bank details.
If no eligible employees exist (e.g., only proprietary directors), registration is not required.
Q: Can both employer and agent access the portal?
A: Yes, if the employer has a digital cert.
Q: Are inactive employers required to register?
A: No.
6. Direct Debits & Contribution Payments
Q: Does Revenue pass pension deductions via ROS RDI?
A: No — this is separate. A new DD is required.
Q: Does the employer need a new Direct Debit to pay NAERSA?
A: Yes (or the agent can set it up with signed authority).
Q: Are DDMs per payroll or monthly?
A: Per payroll — DD activates after 6:30pm on pay date.
Q: When are contributions due if payroll is processed a week late?
A: Based on payment date to the employee.
7. AEPN, AECS & Submission Rules
Q: Is there a separate file to send to NAERSA?
A: Yes, the AECS file — created and sent via the payroll software.
Q: Do corrections update contributions?
A: Yes — if made before 6:30pm on pay date.
Q: Can you reverse payroll after AE submission?
A: Only before 6:30pm on the pay date.
Q: If an employee is mistakenly enrolled, how is it fixed?
A: Enrol them, then the next AEPN will show “0”.
Refunds are arranged via NAERSA.
8. Portal Issues, Errors & Technical Queries
Q: Portal says “payroll records not yet pulled from Revenue” when registering. What do we do?
A: Try again in a few days.
Q: Employer number not recognised?
A: Check if the number begins with a “0” — NAERSA is currently addressing this.
Q: ROS certificate restrictions not applying in the AE portal — GDPR issue?
A: Yes — this is a GDPR concern and is being addressed by NAERSA.
9. Employee Notifications & Letters
Q: Who notifies employees of enrolment — employer or NAERSA?
A: NAERSA, but the software also allows employers to send AE letters.
Q: Will employees be able to log into their portal?
A: Yes — from 1 January.
Q: Is there an enrolment letter for employees?
A: Yes — available in the payroll software.
10. Funds, Contributions & Access
Q: Where can we see the fund choices and default fund?
A: MyFutureFund.ie from 1 January.
Q: Can the pension pot be accessed if an employee moves abroad?
A: Yes — the pot remains with the employee.
Q: Why can people opt out?
A: Personal circumstances.
Q: What happens if an employee dies before retirement?
A: Pension pot is paid to their estate.
11. Miscellaneous
Q: Does company pension outside payroll exempt employees?
A: No — only pensions reported on the PSR count.
Q: Does BIK count toward gross pay for AE?
A: Yes.
Q: Are carers’ benefit or bereavement benefits counted as earnings?
A: Only employment income in PSR
Need help? Support is available at 01 8352074 or thesauruspayrollsupport@brightsg.com.
