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

Employment contributions

2. (1) Section 13(2) (amended by section 2 of the Act of 2024) of the Principal Act is amended, in paragraph (d)—

(a) by the substitution, in subparagraph (i), of “€552” for “€527”, and

(b) by the substitution, in subparagraph (ii), of “€552” for “€527”.

(2) This section comes into operation on 1 January 2026.