Enhanced reporting requirements (ERR)
Description

From 1 January 2024, employers report the details of certain tax-free expenses and benefits made to employees and directors to the Revenue.

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

Cause
Resolution

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Details to report to Revenue under ERR

  • Small benefit exemption - Up to two small benefits, tax free, each year, for example, One4All vouchers. The combined value of the two benefits can't exceed €1000
  • Remote Working daily allowance -Track the number of days and the 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: Sage Payroll splits these expenses out for you in the Categorise Expenses screen. 


Learn more about ERR

If you don't use Expense payments yet, you can edit existing payments to set them as expenses or set up new expense payments.


How to report the information

From 1 January 2024, you can use Sage Payroll to Send an Enhanced Reporting Submission via Revenue Online Service (ROS). Just check you're using the Latest version of Sage Payroll.

 NOTE: Revenue advises taking a service for compliance approach from 1 January 2024 to 30 June 2024. This means they won’t apply any penalties for non-compliance with the Enhanced Reporting Requirements during this time.

You can find more information about ERR on Revenue's website.

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