Just wondering if anyone could clarify for me the requirements that a company may or may not have in relation to providing access to a pension for its employees?
Have you checked the Pensions Board website? Basically if the company does not offer an occupational pension scheme to all employees then they must at least offer employees the opportunity to contribute towards a PRSA via payroll. There is no obligation on the employer in any case to contribute towards any pension plan on behalf of the employee.