Pension.
Employer pension contribution structure for Firethorn (Ireland 2026). My Future Fund (auto-enrolment) launched 1 January 2026.
Live position
Total annual pension cost
€202,410
Monthly pension run rate
€16,868
Pension as % of base payroll
9.3%
My Future Fund — mandatory auto-enrolment phase-in
Applies to all staff aged 23–60 earning €20k+. Capped at €80,000 salary.
| Period | Employee | Employer | State | Total |
|---|---|---|---|---|
| 2026–2028 ← NOW | 1.5% | 1.5% | 0.5% | 3.5% |
| 2029–2031 | 3.0% | 3.0% | 1.0% | 7.0% |
| 2032–2034 | 4.5% | 4.5% | 1.5% | 10.5% |
| 2035+ | 6.0% | 6.0% | 2.0% | 14.0% |
Recommended employer contributions by level
| Level | Roles | Employer % | Annual cost | Structure | Notes |
|---|---|---|---|---|---|
C-suite 3 HC across 3 roles | CEO, COO, CTO | 15.0% | €73,500 | Executive PRSA or Master Trust | Fully corp tax deductible, no BIK. SFT rising to €2.8m by 2029. Most efficient way to extract value from business. |
ECD / Senior Tech 2 HC across 2 roles | Exec Creative Director, AI Engineer | 12.0% | €25,200 | Flat employer contribution, PRSA | Creative / tech talent often ex-freelance. Generous pension part of the 'going perm' value prop vs. freelance rates. |
Dept Head 5 HC across 5 roles | All Heads, Finance Director | 10.0% | €44,900 | Employer + match up to 5% employee | Minimum to avoid negative comparison vs. current employer. Match element signals fairness and commitment. |
Specialist 6 HC across 5 roles | DoP, Designers, Copywriters, Analysts | 7.0% | €25,060 | Flat employer, no match required | Above market average for agency. Helps differentiate from competitors who offer only MFF minimum. |
Team 14 HC across 8 roles | Account Mgrs, Coordinators, Creators | 5.0% | €33,750 | Employer + match up to 5% employee | Exceeds MFF floor of 1.5%. Matching element encourages employee saving. Strong differentiator vs. small agencies. |
| Total annual pension cost | €202,410 | ||||
Tier rates are editable on the Assumptions tab — changes here reflect live across all roles in that tier.
Legal note: My Future Fund (auto-enrolment) is mandatory from 1 Jan 2026 for employees aged 23–60 earning €20k+. Employer contributions begin at 1.5% in 2026 and rise to 6% by 2035. Capped at €80k salary. Existing private pension schemes (PRSA / Master Trust) at higher rates exempt employers from MFF contributions for those employees.