Enhanced reporting requirements (ERR)

Solution Properties

Solution ID:

230816145405337

Last Modified Date:

Tue Oct 21 11:46:03 UTC 2025

Taxonomy Path:

Case category//How do I...//governmental/legislative compliance

Author:

[email protected]

Enhanced reporting requirements (ERR)

Description

You need to report the details of certain tax-free expenses and benefits made to employees and directors to Revenue. These include small benefit exemptions, remote working allowances, and travel and subsistence payments.

NOTE: If you're unsure about an expense category for the ERR submission, refer to Revenue's guidance.

Watch an introduction

What to report under ERR

Use Sage 50 Payroll Ireland to report the following for each applicable employee or director:

Small benefit exemption

From 1 January 2025:

You can give up to five small benefits per year
The combined value must not exceed €1,500
Benefits must not be in cash
Only the first five benefits qualify for exemption
Unused amounts can’t carry over to the next year
See Revenue’s full guidance

Remote working daily allowance

Record the number of days and amount paid for each employee receiving the allowance.

Travel and subsistence

Report the following items and amounts paid for each applicable employee and director:

Travel vouched
Travel unvouched
Subsistence vouched
Subsistence unvouched
Site-based employees
Emergency travel
Eating on site

TIP: Use the Categorise Expenses screen to split and tag these expenses correctly.

Record and report expenses

If you don’t currently use expense payments:

Edit existing payments and set them as expenses
Or set up new expense payments