Enhanced Reporting Requirements for employers from 1 January 2024

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Employers are required to make returns of certain non-taxable benefits and expenses under the Enhanced Reporting Requirements (ERR) from 1 January 2024. Revenue has advised that “a service for compliance approach will be taken until the 30 June 2024 and during this period, Revenue will not be operating any compliance checks in relation to the ERR and will not seek to apply any penalties for non-compliance.

The non-taxable benefits which will be reportable in 2024 are:

  • Non-taxable reimbursements of travel and subsistence
  • Benefits provided under the small gift exemption
  • The remote working daily allowance.There are three ways employers can choose to report:
  • Direct reporting through a software package
  • ROS File upload
  • ROS Online Form.

More information can be found on the measure on Revenue’s website