Finance Act 2022 introduced Section 897C which will require employers to report details of certain payments made to employees and directors.
Due to commence on 1st January 2024, the Government will be providing facilities on ROS to allow businesses to submit, amend and correct ERR data. Revenue will also be providing facilities to third party software providers in order to test integration and to ensure that they too are aware of the new reporting requirement.
Why are the Government introducing this?
- In order for Revenue to be able to send data to the Department of Finance regarding policy decisions.
- Employees will be able to access information in real time via MyAccount
Categories:
- Travel and Subsistence (date and amount paid)
- Travel Vouched
- Travel Unvouched
- Eating on site
- Subsistence Vouched
- Subsistence Unvouched
- Emergency Travel
- Small Benefits Exemption (date and amount paid)
**Maximum €1000 per annum total with a maximum 2 payments**
- Remote Working Daily Allowance (date and amount paid)
Any payment which exceeds thresholds will be subject to normal taxable pay.
Upcoming Revenue webinars
From September to November 2023 Revenue is holding a series of webinars to give an overview of Enhanced Reporting. Revenue has begun to issue notices to employers and agents via ROS to register their interest in attending these webinars. You can also register your attendance for these webinars directly with Eventbrite. To do this, please follow the below steps:
-
- go to Revenue’s Eventbrite webpage
- select the following relevant event for your business:
- Medium Enterprises Division
- Business Division
- or
- Large Cases Division
- select your preferred date.
Frequently Asked Questions:
Do all Directors have to report their payment of Travel and Subsistence?
Yes, the benefit must be reported by all Directors including Foreign Directors with tax liability in Ireland.
When do you need to report by?
Reporting is required to be completed and submitted on or before the benefit is made to the employee. Please note that payroll is a separate reporting requirement.
What are the categories covered by the new ERR?
Travel and Subsistence, Small Benefits Exemption and finally Remote Daily Working Allowance. Advisable that if you plan to give an employee a non-taxable benefit to double check the Revenue website before proceeding.
Can Employees view what has been reported to Revenue by the Employer?
Yes via My Account
Do Volunteers benefits or allowances need to be reported?
Review Revenue Website for specifics regarding voluntary or unpaid individuals.
Regarding regular Office expenses such a Tea, Milk etc. Should they be reported?
No – this is not in the scope of ERR
Director decides to buy lunch for his staff as a one off – Should this be reported?
No – this is not in the scope of ERR
Staff Canteen – Should this be reported?
No – this is not in the scope of ERR.
Employer already records this information on their payroll system?
This will still need to be reported via ERR so that Revenue has visibility of data.
Small Benefits Exemption unvouched need to be reported? Example a wedding present for Employee
Evaluate and check Revenue website to ascertain if taxable BIK.
Travel Expenses – does every journey need to be reported?
No, Revenue is not looking for exact detail regarding each journey made. More so, each time a payment is made is now required to be reported.
Guidance from Revenue on the matter?
Revenue will have a ERR Hub that can be found on www.revenue.ie/ERR
National Employer Helpline – 01 7383638 Monday – Friday 9.30a.m. – 1.30p.m.
