Enhanced reporting requirements from 1 January 2024
Finance Act 2022 introduced Section 897C which will require employers to report details of certain payments made to employees and directors. Reporting the details of these payments will commence on 1 January 2024.
Where you make one or more of the payments below, you must submit the details using Revenue Online Service (ROS). This submission must be made by you on, or before, the payment date to the employee.
Note
From September to November 2023 Revenue will be holding a series of webinars to give an overview of Enhanced Reporting. Revenue will begin issuing notices to employers via ROS to register their interest in attending those events.
What information do you need to report?
Phase one will apply to any payments you make to an employee and, or director under any of the following categories:
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 following:
- 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
- and
- eating on site.
How will you submit payment details to Revenue?
ROS will provide a means of manually submitting Enhanced Reporting Requirements (ERR) details. This facility will be similar to that used currently for payroll reporting.
There will be continuous engagement with stakeholders as this work continues during the year. This began in January, with Revenue contacting all stakeholders seeking their engagement to implement this reporting requirement.
Facilities for 3rd party software providers
Revenue is currently engaging with 3rd party software providers 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 further technical information regarding ERR payments service integration with Revenue systems, please see Revenue's GitHub.
Why is this information required?
This information will:
- enhance Revenue’s Compliance Intervention Framework by directing resources away from compliant employers
- provide quality high level data in support of effective and informed policy decisions by the Department of Finance
- and
- increase visibility and assurance for employees in relation to non-taxable payments.
We will publish further information in due course.