Enhanced Reporting Requirements (ERR)

Information you need to report

Phase 1 will apply to any payments you make to an employee or director under the categories listed below.

Small benefit exemption

You must submit details of the date paid and value of this benefit.

Remote working daily allowance

When you are paying a Remote Working daily allowance, you must report the:

  • total number of days
  • amount paid
  • and
  • date paid.

Travel and subsistence

You must submit the following Travel and subsistence items, including the date paid and amount of each payment, for:

  • travel vouched
  • travel unvouched
  • subsistence vouched
  • subsistence unvouched
  • site-based employees (including 'Country money')
  • emergency travel
  • eating on site 
  • and
  • advance payment.

Next: Submitting payment details to Revenue