Enhanced Reporting Requirements (ERR)

Submitting payment details to Revenue

Revenue Online Service (ROS) will provide a means of manually submitting Enhanced Reporting Requirement (ERR) details. This facility will be similar to that currently used for payroll reporting.

There has been ongoing engagement with stakeholders on the implementation of these requirements, which will continue throughout the year. This began in January 2023, with Revenue contacting all stakeholders seeking their engagement to implement this reporting requirement.

How to submit payment details through ROS

You can submit payment details through ROS. For more guidance on how to submit payments details on ROS, please see the videos and slideshow below.

Submit expenses and benefits via file upload and the Employer Reporting Notification (ERN) process

Submit expenses and benefits via an online form

Making submissions and requesting ERNs (slideshow)

ERR (ROS permissions)

Converting CSV files to JSON format

You can download further guidance and sample files on converting CSV files to JSON format at ERR file upload - csv conversion. Examples of ERR file uploads in JSON and XML format can also be downloaded at ERR screen upload examples.

Third party software providers

Revenue has engaged with third party software providers throughout 2023 to develop this service. A facility is available to enable software providers to test integrations with Revenue systems. Employers should ensure that their software provider is aware of this new reporting requirement and engage with Revenue in implementing it.

For technical information regarding ERR service integration with Revenue systems, please see Revenue's GitHub.

Next: Why is this information required?