Enhanced Reporting Requirements (ERR) for expenses and small benefits in Ireland effective of January 1, 2024

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Starting January 1, 2024, Section 897C of The Finance Act 2022 will require companies to report details of certain expenses and benefits made to employees and directors.

As Global Payroll customers, if you make non-taxable payments under the categories listed below to employees, you are required to electronically submit the details to Revenue on or before the payment date using the Revenue Online Service (ROS).

  • Travel and subsistence payments - the date and amount paid
    • Travel (vouched)
    • Travel (unvouched)
    • Subsistence (vouched)
    • Subsistence (unvouched)
    • “Site based employee” allowance (including “Country Money”)
    • “Emergency travel” allowance
    • “Eating on-site” allowance
  • Remote working daily allowance of €3.20. - the number of days, amount, and date paid
  • Small benefits that fall under the Small Benefit Exemption - the date and amount paid
    • The values and dates of payment of vouchers or other tangible non-cash benefits (maximum two benefits in a tax year, cumulative value cannot exceed €1,000). It is the first two qualifying benefits that are exempt.

Why is Revenue introducing enhanced reporting rules?

The Enhanced Reporting Requirements (ERR) in Ireland is intended to build on real-time payroll reporting principles, provide high-level data to the Department of Finance, enhance Revenue’s Compliance Intervention Framework, divert resources away from compliant employers, and provide increased visibility and assurance to employees regarding non-taxable payments.

Please visit the guidelines for a full list of required reporting fields.

Please visit this government page to read the full details.

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