Enhanced Reporting Requirements from 01 January 2024 (ERR)

December 7, 2023

Revenue are introducing new reporting requirements which will require employers to report details of certain expenses and benefits made to employees and directors.

Reporting the details of these expenses and benefits will commence on 01 January 2024.

What do I need to report?

Phase 1 will apply to any payments you make to an employee/director under the following categories:

Small benefit exemption

You must submit details of the date paid and value.

Remote working daily allowance

When you are paying a remote working allowance, you must report the:

  • total number of days
  • amount paid
  • and
  • date paid.

Travel and subsistence

In respect of travel and subsistence, you must include the date paid and amount of each payment for:

  • travel vouched
  • travel unvouched
  • subsistence vouched
  • subsistence unvouched
  • site-based employees (including 'Country money')
  • emergency travel
  • and
  • eating on site.

How do I report this?

Revenue Online Service (ROS) will provide a means of manually submitting Enhanced Reporting Requirements (ERR) details. This facility will be similar to that currently used for payroll reporting.

If you are using payroll software, the provider will cater for this.