From 1 January 2024, employers must report specific payment details made to employees and directors to Revenue..

 NOTE: If unsure about categorizing an expense or its inclusion in the ERR submission, consult Revenue for clarification. 

You can use Sage Payroll to report these payments via the Revenue Online Service (ROS).

 TIP: You only need to send this submission to Revenue for periods when you pay ERR related expenses. 

Watch the video

 NOTE: Revenue have advised that between 1 January 2024 and 30 June 2024, we take a compliance-based approach. This means, they won’t apply any penalties for non-compliance with the Enhanced Reporting Requirements during this time. 

1. On the menu bar, click Direct Payroll Reporting.
2. Click Enhanced Reporting, then click Send Enhanced Reporting Submission.
3. Enter the relevant values for each expense category in the Categorise Expenses screen.
   • You can use the blue info option in Total Expenses Paid to view the values entered on the timesheet
4. Once complete for the required employees, click Next.
5. Make sure your ROS details are correct, then click Next.
6. A summary of your submission appears in the Review Details screen. Make sure this information is correct, then click Submit.
7. When your submission is successful, the Process Complete screen confirms this.

You've now submitted your Enhanced Reporting submission for the period.

Errors or warnings during submission

If you receive any errors or warnings during your Enhanced Reporting Submission, follow the steps in our articles to check and resolve them:

• Enhanced reporting submission errors
• Enhanced reporting submission warnings

Submissions log

View all of your previous Enhanced Reporting submissions in The Enhanced Reporting Submission Log.