From January 2026, every employer (who have employees to be enrolled) will begin receiving Auto-Enrolment instructions through a new system called the Auto-Enrolment Pension Notification (AEPN).
The AEPN tells the employer (and their payroll software) which employees must be automatically enrolled, and from what date.
What information does the AEPN contain?
Each AEPN contains Auto-Enrolment instruction details for each employee, including:
- whether the employee must be auto-enrolled
- the date from which contributions must start
- the rates to be used
This instruction is sent directly from NAERSA (the Auto-Enrolment authority).
Why is the AEPN needed?
Employers do not decide themselves whether a worker is eligible - eligibility is determined centrally from:
- Revenue payroll data
- age
- earnings over the previous 13-week period
- and other qualifying rules
- The AEPN simply informs payroll whether or not Auto-Enrolment applies.
Who receives the AEPN?
The AEPN will be sent to:
employers
and/or
Depending on how the payroll system is set up, the AEPN will be automatically imported into payroll so that the correct contributions are applied.
Does the employer have to make a decision?
No.
You do not need to decide eligibility yourself.
You only need to apply the instruction contained in the AEPN.
What if an employee disagrees?
Employees who are automatically enrolled can:
- view their status on MyFutureFund
- opt-out during their opt-out period
- or request to opt-in if they are not automatically included
The employer does not manage these decisions.
In summary
An AEPN is:
- an instruction from NAERSA
- received by payroll
- stating if an employee must be auto-enrolled
- and the date from which contributions must start
No employer assessment is required.
Employees can view or manage their status directly themselves on the MyFuture Fund portal.