As employers face a wave of complex obligations and legislative changes, our People Service team share insights on the latest on auto pension enrolment, pay transparency, along with employer tax matters in this series of videos and articles. 

Our multi-disciplinary People Service Team advise Irish businesses and multinationals, helping them attract and retain top talent across all sectors with competitive reward packages. 

We leverage our expertise in tax, accounting, law, consulting, share valuations, and the global KPMG network to co-design and implement tailored to People service solutions for both employers and employees.

Watch our video series

Pension auto-enrolment

Pension auto-enrolment starts on 1st January 1 2026, with employer, employee, and state contributions going into a personal MyPensionFund.

In this short video, Thalia O’Toole, Head of Global Mobility, sets out how employers should assess the impact on their workforce, consider options for executives, and engage with payroll and pension scheme trustees to prepare for the rollout.

EU Pay Transparency Directive

With the EU Pay Transparency Directive set to be transposed into Irish law by June 2026, employers should prepare now for new rules—including joint pay assessments, enhanced reporting, and a general prohibition on pay secrecy.

Aoife Newton, Director, Head of Employment and Immigration Law, flags how employers must consider recruitment practices, policies, and pay data processes to ensure compliance and equal pay. 

PAYE Settlement Agreement (PSA)

Thinking about your PAYE Settlement Agreement (PSA) for the 2025 tax year? PSAs facilitate employers to make settlements of minor and irregular non-cash benefits outside payroll, such as non-qualifying gift vouchers, staff entertainment, and gym passes in an end of year application.

In this short video, Rory Morgan Director, People Services, explains that recent Revenue guidance means employers must gross up for income tax purposes but not for USC or PRSI purposes under PSA payment arrangement.

Enhanced Reporting Requirements (ERR)

Revenue is now conducting checks to ensure compliance with Enhanced Reporting Requirements (ERR), making it crucial for employers to stay on top of their reporting duties.

ERR covers Remote Working Daily Allowance, travel/subsistence payments, and gifts under the Small Benefit Exemption.

Aaron O’Doherty, Manager, People Services, outlines that latest developments to help evaluate systems and processes for ERR compliance.

Get in touch

If you have any questions or would like to discuss the topics covered in our videos in more detail, please don't hesitate to reach out.

Our experts are here to help you navigate these essential employer updates. We look forward to hearing from you.

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