Enhanced Reporting Requirements (ERR)
From 1 January 2024, where an employer makes one or more of the following payments in relation to expenses to employees/directors without deduction of tax:
- The remote working daily allowance of up to €3.20 per day,
- The payment of travel and subsistence expenses, and/or
- Small benefits covered by the small benefit exemption,
they will be required to electronically notify Revenue of the payment on or before the date the payment is made.
Revenue has commenced its employer/agent engagement. Revenue is holding a number of webinars over an 8 week period to give employers and agents an overview of the operation of ERR. This overview will include:
- requesting Employer Reporting Notifications (ERN),
- submitting expense/benefit details by file upload or by online form,
- viewing expense/benefit details by submission type, and
- an employee’s view in myAccount of ERR submissions made by their employer.
It will be followed by a Q&A session. Attendees will not be able to use their mics or cameras during these sessions, and the Q&A function will be opened after the presentation.
Revenue commenced issuing notices to ROS inboxes on a phased basis, with agents included in phase 1. Each notice includes a link to Eventbrite where a ticket can be booked to attend a webinar on a date and time that suits.
How to reserve a ticket on Eventbrite:
- Use ‘Select a date’ and choose a date and time
- Click ‘ticket’, to request tickets for the event, then click ‘register’.
- Complete the contact information and general admission section and register.
- You will receive a confirmation email which will show the date, time, and number of tickets for the event.
- Select ‘view the event’ before the scheduled time (from the confirmation email) and sign in.
- You do not need to set up an account. Select ‘Email me a login link’ and provide your email address. A link to the event will be emailed to you where you can login. This link can only be used once, and it expires after 15 minutes.
- Click on event link and join.
(You will be sent reminders from Eventbrite on the day the event is to take place)
