Enhanced Reporting Requirements from January 2024
January 2, 2024
The Finance Act of 2022, mandates employers to disclose specific details concerning expenses and benefits provided to employees and directors. The commencement of reporting for these expenses and benefits is set for January 1, 2024.
The Information required to be reported will include;
- Small Benefit exemption payments- i.e. the small benefits tax-free payments, that an employer may provide to an Employee each year, which can only be paid in a maximum of two payments, up to a value of €1,000 tax-free in total.
- Remote working and daily allowance- This relates to the maximum €3.20 per day that an employer may pay an employee who is working remotely, without deducting PAYE, PRSI, or USC.
When an employer is paying a Remote Working daily allowance, they must report the:
· total number of days
· amount paid, and
· date paid.
- Travel and Subsistence Payments
This relates to the travel expenses and subsistence payments employers pay to employees when they travel on business journeys or are working away from their normal place of work.
Employers must submit the following Travel and Subsistence items, including 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.
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.
Further information can be found at;
Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements - ROS
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At MSS The HR People, we often get asked, “What exactly is HR advice?” It’s a great question — and one that cuts right to the heart of what we do every day for our clients. What Is HR Advice? HR advice is professional guidance provided to employers and managers on how to manage people in the workplace. Whether you run a small business with a handful of employees or are a scaling SME with growing staffing needs, the right HR support can help you stay compliant, avoid costly mistakes, and build a high-performing team. In this blog, we’ll break down what HR employer advice actually is, how to know when you need it, and what your options are for getting the right professional HR support - without hiring a full-time HR manager. It spans everything from recruitment and onboarding to performance management, employee relations, and employment law compliance. Good HR advice helps businesses stay compliant, make informed decisions, and avoid costly pitfalls. But more than that — great HR advice is practical, proactive, and tailored to your business needs. Types of HR Advice We Offer At MSS The HR People, we support clients with a broad range of HR issues. These include: Employee Relations – Managing grievances, disciplinaries, investigations, or conflict resolution. Performance & Conduct – Supporting managers with underperformance, absenteeism, or behavioural issues. Contracts & Policies – Drafting or reviewing contracts, handbooks, and HR policies to ensure legal compliance. HR Compliance – Advising on employment law updates and how to implement them in your business. Probation & Onboarding – Helping clients manage probation periods effectively and set new hires up for success. Redundancy & Restructuring – Providing guidance through challenging workforce changes. Everyday Queries – Whether it’s questions on annual leave entitlements, sick pay, or flexible working, no query is too small. What Do Clients Typically Contact Us For? Clients contact us when they: Need a second opinion or a clear interpretation of employment legislation. Are unsure how to approach a difficult conversation or situation. Want to ensure their HR practices are fair, consistent, and legally compliant. Are looking to reduce HR risk while improving employee engagement and culture. Have already worked out an approach and just want quick validation or a sounding board before taking action. Simply want quick, professional HR advice on tap. Why Is HR Advice Important? Irish employment legislation is constantly evolving - with updates to minimum wage, statutory sick pay entitlements, and gender pay gap reporting introduced so far this year – and it’s only April! Business owners are expected to keep up with these changes, ensure compliance, and handle any workplace issues appropriately. Getting it wrong can be costly. A poorly handled disciplinary, a missing contract, or a misstep during a redundancy process can result in: WRC (Workplace Relations Commission) complaints Penalties or fines Damaged reputation Low staff morale or high turnover HR advice ensures you don’t fall into these traps. Instead, it gives you the confidence to act decisively and fairly - whether you’re growing your team or managing a tough issue. How Do I Know If I Need HR Advice? Here are some of the most common signs that your business needs HR support: 1. You're Hiring or Growing Your Team Bringing on employees is a big step for any business. It’s important to have compliant employment contracts, solid onboarding processes, and clear expectations. If you're unsure where to start or want to do things right from the get-go, expert HR advice can set you up for success. 2. You Don’t Have Written HR Policies All employers should have clear policies in place such as an employee handbook, disciplinary procedure, grievance policy, absence management, and remote working guidelines. If you don’t have these in writing (or haven’t updated them in years), it’s time to get professional help. 3. You're Dealing with a Staff Issue If you're facing challenges like persistent absenteeism, underperformance, or conflict between employees, it can be difficult to know how to handle it correctly. HR consultants can guide you through fair processes, help you document everything, and reduce your legal risk. 4. You Want to Avoid a WRC Complaint If you’ve had a close call - or just want to make sure you're doing everything by the book - getting HR advice is a proactive way to protect your business and reduce the chance of ending up in front of the WRC. Not all HR support is created equal however, so it’s important to work with a provider who delivers straightforward, practical advice tailored to your business size and sector. The best HR Advice providers take a proactive (not just reactive) approach, providing practical tools like compliant templates, letters, and policies, along with training or coaching for managers when needed. Depending on your needs and budget, there are several ways to access HR support. One-off HR advice is ideal if you're dealing with a specific issue, such as a staff dispute or restructure, and need expert guidance. An HR health check or audit is a smart starting point if you're unsure about compliance, offering a full review of your contracts, policies, and procedures with a clear action plan. For ongoing peace of mind, many businesses opt for outsourced HR support, giving them access to expert advice without the cost of hiring in-house. Retained HR consultancy offers regular, tailored support for businesses that are growing or managing complex employee relations on an ongoing basis. How to Get Started Start by assessing your current situation. Do you need help with a one-off issue, like a disciplinary meeting? Or are you looking for ongoing HR support for your business? Make a list of your concerns: lack of policies, recruitment headaches, managing performance, or dealing with absence or sick leave. The more clarity you have, the more focused your consultant’s advice can be. Ready to Take the Headache Out of HR? As we have identified, getting HR advice isn’t just about avoiding fines - it’s about creating a better place to work, retaining great talent, and freeing you up to focus on growing your business. At MSS – The HR People, we offer expert HR support for employers that’s clear, compliant, and commercial. From one-off consultations to fully outsourced solutions, we’re here to help you get HR right. Ready to get started or just want to have a quick chat about your HR challenges? Contact us today to arrange a free discovery call. Whether you’re an SME owner, a manager navigating a tricky staff issue, or an organisation looking to strengthen your HR framework, MSS The HR People is here to help.
