Revenue eBrief No. 012/23
17 January 2023
Enhanced Reporting Requirements
The introduction in Finance Act 2022 of Section 897C of the TCA 1997 will require employers to report to Revenue details of certain payments made to employees and/or directors. The requirement to provide this information will commence in 2024.
Revenue is now seeking the engagement of Employers, Software Providers and Agents in the implementation of this reporting requirement. Further information, together with a link to a survey, has issued through their ROS inbox allowing stakeholders to provide information on their current processes that will assist us in the design of this new reporting obligation.