Employer Reporting of Benefits: Enhanced Reporting Requirements (ERR)

From 1 January 2024, it is expected that all employers will be required to report to Revenue, on a real-time basis, three categories of non-taxable employee remuneration.

The introduction of this reporting requirement is subject to a commencement order but it is anticipated it will go live on 1 January 2024.

Where you make one or more of the payments listed below, you must submit the details electronically to Revenue. This submission must be made on or before the payment date.

Small benefit exemption

You will be required to report the date paid and value of this benefit.

Remote Working daily allowance

Where a Remote Working daily allowance is paid, you will be required to report the following:

• total number of days

• amount paid

• date paid.

Travel and subsistence

The following Travel and subsistence items must be reported, including the date paid and amount of each payment:

• travel vouched

• travel unvouched

• subsistence vouched

• subsistence unvouched

• site-based employees (including “Country Money”)

• emergency travel

• eating on site.

Reporting will be through a new ERR facility on the Revenue Online Service (ROS) that will allow employers to submit, amend and correct ERR data.

As with the current reporting of payroll information, employers will have 3 options for making ERR submissions:

• ROS Online – Completion of an online file

• File upload

• or expense management system.

Once the non-taxable payments or benefits have been submitted by employers, the details of these will be visible in the employee’s Revenue myAccount dashboard. 

Now Revenue is holding a number of webinars to give employers and agents an overview of the operation of ERR. This overview will include: 

• requesting Employer Reporting Notifications (ERN), 

• submitting expense/benefit details by file upload or by online form, 

• viewing expense/benefit details by submission type, and 

• an employee’s view in myAccount of ERR submissions made by their employer.  

Click below if you would like to participate in these webinars to go to Revenue’s Website and select your preferred date.

Or you can watch a recorded webinar on Reveune’s website using the link below.

To prepare for the target go-live January 2024 date, employers should:

• Review how they are currently collating the reportable benefit information as systems may need to be introduced where information is currently stored in a manual format.

• Consider whether a cross departmental approach to collating the data is required as information may be stored in HR systems, yet Finance may be the department responsible for reporting the details to Revenue;

• Determine how the current internal IT systems will integrate with Revenue’s on-line reporting facility. 

• Assess whether data quality may be an issue and educate approvers of claims forms on acceptable approval processes.

• Decide whether to implement a process of tracking and allocating the data that’s compatible with the information that Revenue requires to be identified by each category.; and

• Consider current payment timeframes may require consideration, e.g. where an employer has an on-demand expense payment policy, to determine whether these need to be changed to a more structured process to reduce potential administration.

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If you have any queries about Enhanced Reporting Requirements or you would like to discuss the matter in detail, please contact our payroll manager Phil at plawlor@nkc.ie.