Are company directors included in auto-enrolment?

Whether a director is automatically enrolled in the state auto-enrolment system depends entirely on their PRSI class.

Directors in Class A PRSI are treated the same as employees. They are auto enrolled if aged 23–60, not already in a qualifying pension scheme and earning €20,000+.

Class S PRSI are deemed out of scope and are treated as self-employed and therefore, not auto enrolled.

The rule applies even if the person is called a director or takes a PAYE salary. 

 

What happens if my PRSI class changes?

If a director’s PRSI class has changed at any point since 01 November 2025 they must notify NAERSA directly. Just changing the PRSI class in your payroll software does not update the auto enrolment system. The payroll system and NAERSA are not connected and NAERSA must manually update the director’s status.

If NAERSA is not informed then the director may be incorrectly enrolled or excluded, contributions may be wrong and corrections may be required later.

NAERSA needs the following information:

• The director’s name
• The old PRSI class  
• The new PRSI class
• The reason for the change (e.g., shareholding change, Revenue ruling, group structure change)

 

A director’s PRSI class can change if:

• Their shareholding changes  
• Their level of control changes 
• They move between companies in a group  
• Revenue reviews their status  

 

 

Last updated 1 Apr 2026 | First published 1 Apr 2026

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This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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