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Enhanced reporting requirements from 1 Jan

The Law Society’s regulation department has reminded practitioners that Revenue has updated its rules on benefits.

Please see www.revenue.ie/err for more information.

From 1 January 2024, employers who pay any of the following expenses or benefits to their employees will be required to report those benefits to Revenue.

• Travel and subsistence,
• Small benefit exemption,
• Remote working daily allowance.

Revenue will provide a facility to report ERR via third-party software.

Employers are asked to check with software providers to ensure they are facilitating this.

Free online events

Revenue will be holding free online events from September to November to give an overview of ERR for expenses/benefits paid to employees or directors.

The overview will cover the following:

• Requesting Employer Reporting Notifications (ERN),
• Submitting expense/benefit details by file upload or by online form,
• Viewing expenses/benefits by submission type, and
• An employee’s view in myAccount of submissions made by their employer.

The sessions will be followed by a Q&A.