Since January 1st of this year, employers are now legally obliged to submit additional information on benefits and expenses made to directors and employees. Revenue has said that this new introduction will allow resources to be managed elsewhere, as it will highlight compliant employers, which will be advantageous to Revenue’s Compliance Intervention Framework. It also will supply high-quality data to help the Department of Finance make informed and beneficial policy decisions and enhance employee clarity and visibility on non-taxable payments.
Below, we recap the newly implemented Enhanced Reporting Requirements, what employers are required to report and how to enter and submit the information to Revenue.
Enhanced Reporting
Details you must report
Any payments you make to a director or employee that fall under one of the following categories will be subject to Phase 1:
- Small benefit exemption – You must provide information about the benefit’s value and the date it was paid;
- Remote working daily allowance – Paying a daily allowance for remote work requires you to disclose the following:
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- total number of days;
- amount paid; and
- date paid.
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- Travel and subsistence – The following travel and lodging items, together with the date and total of each payment, must be submitted:
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- travel vouched;
- travel unvouched;
- subsistence vouched;
- subsistence unvouched;
- site-based employees (including ‘Country money’);
- emergency travel; and
- eating on site.
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Submitting payment details to Revenue
The Enhanced Reporting Requirements (ERR) details can be manually submitted through Revenue Online Service (ROS). This facility will resemble the payroll reporting facility that is in use today.
Stakeholders have been actively involved in completing of these factors, and this involvement will continue all year long. Revenue started reaching out to all parties in January 2023 to ask for their cooperation in putting this reporting requirement into effect.
Submitting payment details through Revenue Online Service (ROS)
Starting in December 2023, you will be able to enter payment details via Revenue Online Service (ROS).
Request Employer Reporting Notification (ERNs) by file upload.
Submit Expenses/Benefits by file upload
Submit Expenses/Benefits by online form (manual submission)
ROS Display Expenses/Benefits to Employer
Expenses/Benefits Monthly Report
Display Expenses/Benefits to Employee (my Account)
In 2024 employees will be able to view expenses/benefits information submitted to Revenue.
Businesses must be alert as we adjust to these changes, look for ongoing information from official sources, and make use of all available resources to guarantee ideal compliance.
For support on the newly implemented requirements, or any payroll matter, feel free to get in touch with the team at CR Payroll.