Ireland | Employment Tax | Revenue’s Enhanced Reporting Requirements update

July 2023

Employment Tax

Vialto Partners Ireland l Revenue’s Enhanced Reporting Requirements update

Background

As noted in our May 2023 bulletin, Enhanced Reporting Requirements (ERR) is to be introduced by Revenue from 1 January 2024 (subject to a commencement order). ERR will require employers to report to Revenue details of certain payments made to employees and directors.

Phase 1 of Enhanced Reporting Requirements will focus on:

• Travel and subsistence payments;
• Small benefits; and
• Tax-free employer contributions (up to €3.20 per day) towards Remote Working expenses.

Revenue recently provided an update on ERR and what can be expected from the new system. In this bulletin we recap on what we know to date and the additional information provided in late June 2023.

New information provided by Revenue in June 2023

• Travel and subsistence reporting:
  • ‘Country money’ (travel and subsistence payments paid to site based employees where the employee is employed and working at a site which is 32km or more from the employer’s base) will be required to be reported under the “site based employees” subcategory.
  • Kilometres travelled for reporting of Travel are not required to be reported.
• Revenue has provided draft screenshots of what the new process within Revenue’s Online System (ROS) will look like where the employer is submitting expenses and benefits by file upload or online form (see pages 15 – 29 of the attached).
• Employees will have visibility of benefits / expenses reported in their employer submissions via their myAccount. Accordingly, employers may wish to issue a communication to employees in advance to outline the information they will be reporting to Revenue.

Recap on ERR

• The reporting system will build on the principles of PAYE Modernisation/Real Time Reporting.
• The benefits/payments will be required to be reported on or before the payment date.
• Where there are multiple expense reimbursements throughout the month, a submission will be required for each expense run.
• Expenses paid via company credit card/prepaid cards are not currently within the scope of ERR, nor are fuel cards, toll tags, car insurance or motor tax paid directly by the employer.
• Where an employer has a software system to manage payroll, Revenue will provide facilities to enable the payroll software report the required information directly to Revenue.
• If a payroll software system is not used there will be a facility to upload the required information via ROS.
• The details to be reported are as follows:

Travel & subsistence	Small benefit exemption*	Remote working relief
Travel vouched	Amount paid	Number of days
Travel unvouched	Date	Amount paid
Subsistence vouched		Date
Site based employees (incl Country Money)
Emergency travel
Eating on site

Note: TBC by Revenue if all qualifying benefits need to be reported or just vouchers

Contact us

Please reach out to your normal Vialto Partners contact or any of the below to discuss further:

Keith Connaughton, Partner | keith.connaughton@vialto.com

Ian McCall, Partner | ian.mccall@vialto.com

Aoife Reid, Partner | aoife.reid@vialto.com

Clara Flynn, Director | clara.flynn@vialto.com

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