Revenue's Enhanced Reporting Requirements (ERR) from 1st January 2024
Slides and Links From ERR Webinars
The slides from the ERR Webinar are available here>>
Useful Revenue Documents
Tax And Duty Manual on “Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees”
Webinars for Revenue's Enhanced Reporting Requirements.
We will be hosting webinars to discuss Revenue's Enhanced Reporting Requirements and what you need to do in order to comply with these new requirements from 1st January 2024.
The first webinar is scheduled for Friday 1st December, and we will be hosting 2 webinars per week all the way through December and into the new year.
The webinars are free to attend, but do require registration. You can register to attend a webinar on our website at
The webinars will be recorded and made available on our website to watch at a later time.
Revenue's Enhanced Reporting Requirements
Starting from 1st January 2024 Employers will be required to report details of certain "non taxable" payments or benefits made to employees or directors.
When you make one of these payments (listed below) you must submit the details to Revenue on or before the date of payment.
Some employers may make such payments to their employees through their payroll, while others may pay them separately from payroll - perhaps they have a mix of both. Either way the employer is required to report these payments to Revenue on or before the date of payment.
CollSoft Payroll 2024 will facilitate the reporting of such payments regardless of whether or not they are paid as part of the payroll, or paid as part of a separate "Expense Run", enabling employers to meet the new reporting requirements easily.
This functionality will be built directly into our Payroll Software, and unlike other software providers, it will not require you to purchase any other additional products in order to meet the new reporting requirements.
The types of payments that must be reported under this new scheme are as follows;
1) Small Benefits
Employers are allowed to reward employees with up to two small non-cash benefits each year, up to a combined total of €1000 per year. Typically these would be something like a "One For All" gift voucher (or similar), vouchers for a restaurant or vouchers for a holiday for example.
2) Remote working daily allowance.
Where employees are working from home, their employers may pay them a daily allowance of up to €3.20 per day without deducting PAYE, PRSI or USC.
3) Travel and Subsistence.
If you have employees who travel for business or who are working away from their employer’s base, you can reimburse them for their travel expenses. You can also reimburse them for subsistence costs when they are temporarily away from their usual place of work, such as the cost of staying in a hotel or the cost of a meal.
Such payments are broken down into the following sub-categories
- Travel Vouched
- Travel Unvouched
- Subsistence Vouched
- Subsistence Unvouched
- Site based Employees (sometimes called "Country Money")
- Eating on site
- Emergency Travel
CollSoft Payroll 2024 will contain all the functionality required for employers to report these payments directly to Revenue through the software.
Employers will be able to use our software to both report any such payments made through their normal payroll runs, and it will also have a facility to generate separate expense runs that are processed outside your normal payroll process.
For Accountants and Payroll Bureaus who will leaving it up to their clients to report their expenses themselves, we will be launching a new piece of software which their clients can use to make their own returns independently.
CollSoft will be hosting a number of free webinars in November and December to go through everything that you will need to know to meet the new reporting requirements.
Details of these webinars will be released towards the end of October.