Information on functions and services provided


The Pensions Authority’s functions include: 

    • carrying out investigations into alleged breaches of the Pensions Act, 1990; 
    • auditing documentation which schemes are required to produce; 
    • ensuring compliance with the funding standard in the case of defined benefit schemes; and
    • approving PRSA products jointly with Revenue.

In order to ensure that its regulatory practices are efficient and that activities are directed to the most important and effective means, the Authority adopts a supervisory approach based on a hierarchy of risk priorities as follows:

1st priority:    misappropriation of pension assets or contributions
2nd priority:  lack of governance or maladministration impacting on benefits/failure to pay benefits due
3rd priority:   DB solvency
4th priority:   failure to provide prescribed information to members
5th priority:   failure by regulated entities to submit accurate and timely data to the Authority

The Pensions Authority engages with regulated entities and their administration providers in order to assess levels of compliance based on the above priorities.

Whistle-blow reports, and other serious complaints or allegations are investigated by the Pensions Authority. The Authority commences all investigations from a position of trying to secure compliance without recourse to legal action, but it remains committed, where necessary, to using its full powers under the Pensions Act, 1990. 

The majority of whistle-blow reports to the Authority relate to alleged breaches of the remittance of contributions requirements. There is a standard form to assist in making reports in relation to suspected non-remittance of contributions. The form and further information in relation to whistle-blowing and protected disclosures can be accessed on the Whistle-blowing/Protected disclosures page. 


The Authority has produced a number of pensions related publications including.

  • Pension guides 
  • Guidance notes/FAQs on pensions
  • Trustee Handbook incorporating Codes of Practice for Trustees
  • Codes of governance for DC schemes
  • Trustee e-Learning available from the Authority’s website
  • Register of trustee trainers
  • Policy reports

These are available online under the Trustee's section of the Authority website.

Trustee training

The Authority’s trustee training e-Learning website is designed to provide a free and accessible trustee training facility.

Trustees are tasked with a very important job, essentially to look after other people’s money in a pension scheme. Trustees are vital to the pension system which includes an estimated €90 billion of pension savings. Trustees need to have a certain level of knowledge of the pension system and should be aware of their duties and responsibilities.

The Authority is committed to supporting trustees in their challenging role and to assist them in complying with their responsibilities and duties as trustees. In addition to the training the Authority offers guidance to trustees and provides a wide range of resources including:

  • Trustee training e-Learning system
  • Trustee Handbook
  • Guidance and FAQs on changes in legislation or to regulations
  • A range of pension guides and checklists
  • A list of registered trustee training courses
  • An enquiry service on 01-6131900 or at

Pensions Data Register (PDR)

The Pensions Data Register (PDR) is an on-line services portal, operated by the Authority, designed to allow registered users (entities and individuals) to monitor the occupational pension schemes and trust RACs for which they act for and to file forms and pay fees online on their behalf.

Accessing services

If you require further information, or have any queries, please use the Contact Us facility.