Enhanced Reporting Requirements

From 1 January 2024, employers are required to report to Revenue certain tax-free payments made to employees (and directors). This is known as the Enhanced Reporting Requirements (ERR).

The following three categories of non-taxable payments must be reported to Revenue on or before the payments are made:

Tax-free payment or reimbursement of travel and subsistence expenses

Benefits or gifts to employees which qualify for the Small Benefit Exemption

Remote Working Daily Allowance

In Autumn 2023, Revenue held a series of webinars to inform employers and their agents about ERR. Additional webinars are now underway to assist employers to understand the reporting requirements and ask questions of Revenue.

We outline below relevant information and resources on ERR.

Topical issues on ERR

Revenue’s approach to ERR compliance

ERR became a legislative requirement with effect from 1 January 2024. However, in a press release in December 2023 Revenue acknowledged it would take time to fully integrate ERR into employers’ business processes. Therefore, Revenue will adopt a service to support compliance approach until 30 June 2024. During this period, Revenue will not be operating any compliance programmes in relation to ERR and will not seek to apply any penalties for non-compliance.

Following 30 June 2024, Revenue will return to a normal focus on compliance but will take a pragmatic approach where efforts are being made by employers to comply with the reporting obligations.

Revenue is encouraging employers to make efforts to comply with their reporting obligations and where issues arise in doing so, to contact the National Employer Helpline. Revenue is also scheduling additional webinars to support employers to comply with ERR, with details available on Revenue’s website here.