If we keep employees on after 65 do they still have to pay into the pension scheme from their wages and do we still have to make employer contributions, even if the scheme rules state they are entitled to receive contractual pension at 65?

Under Irish law, there is no prohibition (other than in the public sector) on employees receiving both their pension and remuneration, unless there is a contrary provision in the pension scheme rules. Usually, pension contributions are discretionary for employers, and the obligation to make pension contributions will generally be a matter of agreement, express or implied, between the employer and employers. Further, notwithstanding potential exposure to discrimination claims when implementing a retirement age, employer’s consent is usually required under the pension scheme for employees to continue working past the retirement age.