Enhanced Reporting Requirements (ERR) - FAQs

 NOTE: For expense category and ERR submission clarification, refer to Revenue. You can also use the Revenues' s FAQS on Enhanced Reporting Requirements.

How to import values into the Enhanced Reporting Categorise Expenses grid?

Follow the steps on how to Import ERR values into the Categories Expenses grid.

Can I use Sage to send ERR submissions when I don't process expenses through payroll?

No. You need to set up an expense payment and process it through payroll to submit ERR through Sage Payroll. You can submit an Enhanced Reporting submission on the ROS website instead of through Sage if you want to.

How do I correct an Enhanced Reporting Submission?

Follow the steps on how to Resend an Enhanced Reporting Submission.

Do I have to submit from a consolidated company when I have two or more pay frequencies?

No. Submit your ERR submission from each individual payroll. ROS will consolidate the separate submissions into one statement at the end of the month.

Why does my employee not appear in the Enhanced Reporting Categorise Expenses grid?

The employee must have at least one ERR related expense to appear on the report. You can Edit an existing payment to change it to an expense, or Set up a new payment as an expense.

I've missed an ERR submission for a previous period. How do I send it now?

Follow the steps on how to Resend an Enhanced Reporting Submission.

Will my company face fines for non-compliance with ERR?

Revenue will use a service-focused compliance approach from 1 January 2024 to 30 June 2024. Meaning, they won’t apply any penalties for non-compliance with the Enhanced Reporting Requirements during this time.

Under ERR which employee expense values do you need 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 - Report the number of days and amount to pay for each employee receiving the allowance
• Travel and subsistence - Report the following items and amounts to pay for each applicable employee and director:
• Small Benefit
• 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.