Revenue eBrief No. 198/25

28 October 2025

Tax and Duty Manual Part 38-03-33 – Returns by Employers in Relation to Reportable Benefits

Tax and Duty Manual Part 38-03-33 – Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements (ERR) – has been updated in:

  • Section 4 to update the small benefit exemption content,
  • Section 7 to update existing examples on the practical application of ERR, and
  • Section 8 to include Frequently Asked Questions for system users and employers.