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Commentary

2.3.2 Pension contributions

Republic of Ireland

In general, large employers in Ireland have occupational pension schemes, but many smaller employers throughout the country do not. There is no legal obligation on employers to provide occupational pension schemes for employees. However, increasing numbers of employers are putting schemes in place and there is positive government to do so.

Employers can set up occupational pension schemes (also known as company pension plans). Generally, contributions into these pension schemes are made by both the employer and employees. The employees'

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