Social Welfare and Automatic Enrolment Retirement Savings System (Amendment) Act 2025

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Number 19 of 2025

SOCIAL WELFARE AND AUTOMATIC ENROLMENT RETIREMENT SAVINGS SYSTEM (AMENDMENT) ACT 2025

CONTENTS

Section

1. Definitions

2. Employment contributions

3. Maternity benefit – new rate

4. Adoptive benefit – new rate

5. Paternity benefit – new rate

6. Parent’s benefit – new rate

7. Increase in rates of jobseeker’s benefit and jobseeker’s benefit (self-employed) relating to certain reckonable weekly earnings, certain weekly income, certain reckonable weekly income and certain periods

8. Extension of period during which person may become qualified person for purpose of section 221B of Principal Act

9. Working family payment

10. Back to work family dividend – extension of eligibility

11. Amendment of section 265 of Principal Act

12. Social insurance benefits – new rates

13. Social assistance payments – new rates

14. Domiciliary care allowance – new rate

15. Amendments to references to Taxes Consolidation Act 1997 in Principal Act

16. Amendment of Principal Act (disregard from income of participant contributions paid under section 59(1) of the Automatic Enrolment Retirement Savings System Act 2024)

17. Miscellaneous amendments to Automatic Enrolment Retirement Savings System Act 2024

18. Short title and construction

SCHEDULE 1

Social Insurance Benefits (New Rates) - Substitution of Parts 1 to 4 of Schedule 2

SCHEDULE 2

Social Assistance Payments (New Rates) - Substitution of Parts 1 to 3 of Schedule 4

Acts Referred to

Automatic Enrolment Retirement Savings System Act 2024 (No. 20)

Childcare Support Act 2018 (No. 11)

Civil Legal Aid Act 1995 (No. 32)

Social Welfare Act 2024 (No. 36)

Social Welfare and Pensions Act 2011 (No. 9)

Social Welfare Consolidation Act 2005 (No. 26)

Student Support Act 2011 (No. 4)

Taxes Consolidation Act 1997 (No. 39)

Number 19 of 2025

SOCIAL WELFARE AND AUTOMATIC ENROLMENT RETIREMENT SAVINGS SYSTEM (AMENDMENT) ACT 2025

An Act to amend and extend the Social Welfare Acts; to amend the Automatic Enrolment Retirement Savings System Act 2024; and to provide for related matters.

[23rd December, 2025]

Be it enacted by the Oireachtas as follows: