The Employer Reporting Requirements (ERR) came into effect on 1 January 2024. Under these rules, employers must report three categories of non-taxable payments or benefits on a real-time basis: Remote working daily allowance Small benefits Travel and subsistence Revenue’s Approach to ERR in 2024 To assist employers during the transition, Revenue … [Read more...]
Revenue’s Enhanced Reporting Requirements (ERR)
From 1st January, 2024 employers will be required to report details to Revenue of certain non-taxable payments made to employees. Revenue is calling this Enhanced Reporting Requirements (ERR). Where employers make a tax-free payment for one or more of the expenses and benefits listed below, they must submit the details electronically to Revenue. This submission must be … [Read more...]