ERR – Extension of Service for Compliance
Revenue has confirmed that they have extended their ERR Service for Compliance until the end of 2024. This means Revenue will continue to support employers and agents who are making genuine efforts to comply with their ERR – Enhanced Reporting obligations. Revenue has confirmed that they will not seek to apply any penalties for non-compliance during the remainder of 2024.
However, employers are reminded that Revenue has provided a wide range of supports to assist them in embedding the new ERR – Enhanced Reporting requirements, and it is therefore expected that employers are taking all reasonable steps to ensure that they are now complying with the new reporting obligations.
From 1 July 2024, Revenue expects all employers providing reportable benefits to make an ERR submission on or before the date the benefit is provided or paid to the employee.
Employers who commence filing ERR submissions after 1 July 2024, will be expected to backdate its filings to 1 July 2024. Revenue will be monitoring ERR Submissions and will be engaging with employers who they believe may have an ERR reporting obligation, but have not made an ERR submission, to establish if these employers are complying with their ERR reporting obligations.
For further information on Enhanced Reporting Requirements (ERR) in relation to expenses, please click on the below:
