Revenue eBrief No. 232/23

27 October 2023

Enhanced Reporting Requirements

From 1 January 2024, employers who pay any of the expenses/benefits below to their employees will be required to report those benefits to Revenue. 

  • Travel and Subsistence
  • Small Benefit Exemption
  • Remote Working Daily Allowance

To report these expenses/benefits, Employers and Agents will need Enhanced Reporting Requirements (ERR) permissions.

Employers will automatically be assigned ERR permissions via their existing ROS certificate. ERR permissions will not automatically apply to any sub certificates under the Employer certificate. The Employer must log into their ROS permissions screen to assign ERR accessibility to any sub certificate.

An additional Agent permission has been created to allow Agents to report ERR on behalf of their clients. Financial Agents will receive the ERR permissions automatically via their existing ROS certificate. Non-Financial Agents will have to apply to Revenue for the ERR Agent certificate under their existing TAIN. An Agent who has ERR permissions will be able to assign sub certificates to submit & view or view only ERR.

We anticipate 4 different combinations of Agent types under the PREM tax head:

  • Financial Agent (has all permissions)
  • Payroll & ERR Agent (can report Payroll & ERR)
  • Payroll Only Agent (can only report Payroll)
  • ERR Only Agent (can only report ERR)

Employers can have up to three different Agents on file, but an Agent type cannot be duplicated. For example, an Employer cannot have a Payroll & ERR Agent along with an ERR Only Agent.