Enhanced Reporting Requirements from January 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