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All 32 counties of Ireland compete: 12 in Division 1 and 20 in Division 2.
Division 1 is composed of two groups of 6 teams (North and South). Each team plays the other teams in its group once, earning 2 points for a win and 1 for a draw.
The first-placed team in each group advances to the NFL semi-finals.
The second-placed team in each group advances to the NFL quarter-finals.
The last-placed team is relegated.
Division 2 is composed of two groups of 10 teams (North and South). Each of these is further divided into two groups of 5. The top two in each group play semi-finals and finals, with the North champions and the South champions advancing to the NFL quarter-finals and being promoted.