Enhanced Reporting Requirements (ERR)


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

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

Information video on Enhanced Reporting Requirements

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