Enhanced Reporting Requirements (ERR)

Overview

The Finance Act 2022 introduced Section 897C which will require employers to report details of certain expenses and benefits made to employees and directors. Reporting the details of these expenses and benefits commenced on 1 January 2024.

For further information on these expenses and benefits, please see ‘Information you need to report’. You must submit details of these expenses and benefits using Revenue Online Service (ROS). This submission must be made by you on, or before, the payment date to the employee.

Note

Revenue are holding a series of webinars to give an overview of Enhanced Reporting.

Revenue issued notices to employers and agents via ROS to register their interest in attending these webinars. You can register your attendance for these webinars directly with Eventbrite. To do this: go to Revenue's Eventbrite webpage and select your preferred date.

Recorded webinar

Next: Information you need to report