Articles

  • 2 weeks ago | mondaq.com | Ian Devlin |Ciara McLoughlin |Jane Barrett

    WF William Fry More William Fry is a leading corporate law firm in Ireland, with over 350 legal and tax professionals and more than 500 staff. The firm's client-focused service combines technical excellence with commercial awareness and a practical, constructive approach to business issues. The firm advices leading domestic and international corporations, financial institutions and government organisations.

  • Dec 4, 2024 | williamfry.com | Ciara Kelliher |Ashley Hennessy |Ian Devlin |Jane Barrett

    The Finance Act 2024 (Finance Act), which was signed into law on 12 November 2024, introduces significant changes to the tax landscape as it affects pensions in Ireland. These changes will affect the Standard Fund Threshold (SFT) and Personal Retirement Savings Accounts (PRSAs) and clarify the tax treatment of the State’s Automatic Enrolment Retirement Savings System (AE System).

  • Nov 19, 2024 | mondaq.com | Byrne Wallace |Ian Devlin |Jane Barrett

    This article considers the AE legislative updates and what employers can do to prepare for the 2025 AE launch. Steps in Place for AE Launch The Automatic Enrolment Retirement Savings System Act 2024 (Act) was signed into law in July, and secondary legislation has also now been passed, which will bring the Act into effect in a staged manner as follows: On 31 March 2025, provisions for establishing the new State body to operate AE in Ireland will take effect.

  • Nov 18, 2024 | williamfry.com | Ian Devlin |Jane Barrett

    Before leaving office, the Minister for Social Protection set the wheels in motion for auto-enrolment (AE) to launch in Ireland next year under the name “My Future Fund“. This article considers the AE legislative updates and what employers can do to prepare for the 2025 AE launch.

  • Apr 4, 2024 | lexology.com | Ian Devlin |Richard Smith |Jane Barrett

    The government recently published the General Scheme of the Employment (Restriction of Certain Mandatory Retirement Ages) Bill 2024 (General Scheme). The General Scheme seeks to allow, but not compel, an employee to remain in employment until reaching the “pensionable age” under social welfare legislation. “Pensionable age” is currently age 66 (State Pension Age). These reform proposals follow State Pension reforms which we discussed in a previous article.

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