Categorise Expenses screen

The Categorise Expenses screen enables you to assign and pay Small benefit exemption, Remote working daily allowance, and Travel and subsistence benefits to employees. This process occurs for the period under Enhanced Reporting.

 NOTE: If unsure about expense categorization or inclusion in Enhanced Reporting Requirements (ERR) submission, consult Revenue for clarification.

Before you start

You can edit your existing payments to set them as expenses, and set up new expense payments to use under ERR.

You can enter and view these expense payments values in your Categorise Expenses screen.

• Watch our free ERR Webinar
• Edit an existing payment
• Set up a new payment

Access the Categorise Expenses screen

 NOTE: To access the Categorise Expenses screen, you need to be at the End of Period (EOP) stage. 

1. Click Direct Payroll Reporting on the menu bar.
2. Then click Enhanced Reporting, and click Send Enhanced Reporting Submission.

Categorise Expenses

In this window, you can split the expenses you assign and pay to your employees into different categories.

Employee

Total expenses paid in this period

Expense categories

The values of expenses relating to Enhanced Reporting are split into the following categories:

• 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 - The number of days and amount paid for each employee who uses the allowance
• Travel and subsistence - The following items and amounts paid must be reported for each applicable employee and director
  • Small Benefit
  • Travel Vouched
  • Travel Unvouched
  • Subsistence Vouched
  • Subsistence Unvouched
  • Site-based Employees
  • Emergency Travel
  • Eating On Site

Next steps

Once you enter and view the breakdown of your expenses on the Categorise Expenses screen, you can continue to Send an Enhanced Reporting Submission.

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