Revenue New Enhanced Reporting Requirements

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From 1 January 2024, employers who pay any of the expenses/benefits listed below to their employees and/or directors will be required to report those benefits to Revenue.

• Travel and Subsistence
• Small Benefit Exemption
• Remote Working Daily Allowance.

Revenue is providing facilities to report ERR via third party software. Revenue encourages all employers to liaise with their software providers to ensure they are engaging with us to facilitate this.

Revenue is holding free online events in December using Eventbrite to give an overview of ERR for expenses/benefits paid to employees and/or directors.

This overview will cover the following:

• requesting Employer Reporting Notifications (ERN)
• submitting expense/benefit details by file upload or by online form
• viewing expenses/benefits by submission type and
• an employee’s view in myAccount of submissions made by their employer It will be followed by a Q&A session.

If you would like to attend one of these webinars this is how to reserve a ticket:

• Log on to www.revenue.ie/err
• Select the link to Revenue’s ‘Eventbrite webpage’
• Follow the on-screen instructions to book your ticket
• You will be sent reminders from Eventbrite on the day the event is to take place

A recording of the Enhanced Reporting Requirements webinar is also available on the Revenue website at www.revenue.ie/err on the overview page. The website will be updated on an ongoing basis and you should check regularly for up to date information.

Please visit the Revenue website  www.revenue.ie/err for further information.

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