Hello,
It’s nearly time to wrap up 2025 and get ready for January 2026. Here are the key updates for this month.
📅 Pension Auto-Enrolment (A/E) Starting January 2026
Just as Revenue issues an RPNfor tax, the new pension system will issue an AEPN for Auto-Enrolment. Each AEPN will include a list of all employees who are automatically enrolled in the A/E scheme.
- NAERSA – National Automatic Enrolment Retirement Savings Authority
- AEPN – Automatic Enrolment Payroll Notification
AEPNs are expected to be available from NAERSA in the first week of December.
NAERSA are due to contact employers directly with login details for their Employer Portal. The portal is due to go live in December, along with a contact centre number for employer and employee queries. An employee portal is due to go live in January 2026.
The Department of Social protection (DSP) are hosting webinars for Employers – register via Govt.ie
Here is our latest guide on how Pension A/E will work in Parolla in case you missed it in our October newsletter.
Please note: Pension A/E is managed by DSP/NAERSA, not Revenue.
📢 Revenue 2026 RPNs & ERNs — Coming 8th Dec
Revenue is scheduled to release the 2026 RPNs and ERNs on 8th December. Shortly after, you’ll be able to set up your 2026 payroll calendars directly in Parolla.
✨ Prefer not to set them up early?
Parolla will automatically create your 2026 calendars on 1st January 2026, so everything is ready for your first payroll of the year.
✅ End-of-Year Revenue Review in Parolla
Parolla’s Revenue Review Year page makes year-end checks simple by comparing your Parolla payroll totals with Revenue/ROS for the full year. It highlights mismatches such as missing or changed payslips, duplicate submissions, or differences in tax totals, with direct links to the relevant records so you can quickly review and correct any issues before closing out the year.
We hope these updates help you stay ahead of the changes shaping payroll and compliance in Ireland.
Our December Newsletter will be out in the middle of the month and will include:
- Any Further relevant updates on Pension Auto-Enrolment.
- Suggestions on preparing for end of year.
- Reminder of the new ERR rules for gifting.
- Paying early for Christmas plus Xmas and NY Bank Holidays.
- Week 53 payments.
As always, if you have any questions, just drop us a message via the chat box – we’re here to help.
Mark & Claire