Enhanced Reporting Requirements
What are the Enhanced Reporting Requirements?
Enhanced Reporting Requirements (ERR) is a new requirement for employers to report details of certain expenses and benefits made to employees and directors. From 01 January 2024, employers are required to notify revenue when making certain tax-free payments to an employee or Director.
What payments are required to be returned?
Currently, Revenue have rolled out Phase 1 of ERR which applies to payments made to employees or directors under the following categories:
Travel and subsistence (Vouched and unvouched travel, subsistence, site based employees, emergency travel and meals on site)
Small Benefit Exemption (such as Christmas vouchers or any other gifts)
Remote working daily allowance.
How do you submit the return to Revenue?
There are two ways that returns can be submitted to Revenue.
The first is via the company’s payroll Software. Revenue have instructed payroll software providers to get in contact with them in order to implement this new reporting requirement. If you use a payroll software, it is advised that you check with them to see that they are implementing the ERR.
The second method is using Revenue’s Online Service (ROS). Here you will be able to manually enter each reportable item or bulk upload using an upload file. Please note, the upload file must be JSON or XML format.
Revenue have released a video on the manual upload which you can watch by pressing the button below.
When does the submission have to be made?
Revenue have set out clear and concise instructions on the submission requirement. The submission to Revenue must be returned before the payment is made. This means that you are not permitted to return a full months worth of payments together at month end.
If you need any guidance or assistance in relation to the operation of ERR, please do not hesitate to contact us.
