Revenue eBrief No. 011/24

09 January 2024

Income Tax (Employments) Regulations 2024 S.I. No. 1 of 2024

Tax and Duty Manual Part 42-04-71 – Income Tax (Employments) Regulations 2018 – has been updated to reflect the changes made to the Income Tax (Employments) Regulations 2018 S.I No. 345 of 2018 as a result of the Income Tax (Employments) Regulations 2024 S.I No.1 of 2024.

The amendments, which are operational from 4 January 2024, are specific to the particulars which an employer must report in a notification to Revenue on or before the provision of a reportable benefit to an employee, commonly referred to as enhanced reporting requirements or “ERR”.

The changes are as follows:

Regulation 2(1) is amended to include the following definitions:

  • relevant particulars,
  • remote working daily allowance,
  • reportable benefit,
  • small benefit, and
  • travel and subsistence payment.

Regulation 10(1) is amended to provide that where an employer has sent a prior notification in respect of a reportable benefit, the employment identifier used on that prior notification should be used, or in cases where no prior notification has been sent, an employment identifier being a unique identifier should be assigned to the employment of the employee where the employee’s PPSN is available.

A new Regulation 10A is inserted which provides that on or before the provision of any reportable benefit to an employee, an employer shall send a notification containing the relevant particulars relating to the provision of such a benefit to the Revenue Commissioners. 

The provisions of Regulation 23 is extended to provide that employers must retain all documents and records relating to the provision of a reportable benefit to an employee for a period of six years after the end of the year to which they refer, or for such shorter period as the Revenue Commissioners may authorise, and make such information available to an authorised officer.