All Irish employers, regardless of size or employee type, must provide access to a Standard PRSA (Personal Retirement Savings Account) for any ‘excluded employees’—those without access to a pension scheme, or with limited scheme access (e.g., death-in-service only or no AVCs). Employers must contract with a PRSA provider, offer reasonable paid leave for employees to set up a PRSA, process payroll deductions, and provide monthly written statements of contributions. While employers are not required to give financial advice or contribute to PRSAs, non-compliance can lead to fines or prosecution by The Pensions Board for failing to meet these obligations.