Enhanced Reporting Requirements for Travel and Subsistence, Small Benefits Exemption, Remote Working Daily Allowance

Enhanced Reporting Requirements (ERR)

Event Invitation

From 1 January 2024, employers who pay any of the expenses/benefits below to their employees will be
required to report those benefits to Revenue.

  • Travel and Subsistence
  • Small Benefit Exemption
  • Remote Working Daily Allowance.

Revenue will provide a facility to report ERR via third party software. Please check with your software
provider to ensure they are engaging with us to facilitate this.

Please see www.revenue.ie/err for more information on the above.

Revenue will be holding free online events from September to November to give an overview of ERR for
expenses/benefits paid to employees or directors

This overview will cover the following:
➢ requesting Employer Reporting Notifications (ERN)
➢ submitting expense/benefit details by file upload or by online form
➢ viewing expenses/benefits by submission type and
➢ an employee’s view in myAccount of submissions made by their employer

It will be followed by a Q&A session.

How to reserve a ticket:

  • Click this link: ERR event
  • Use ‘Select a date’ and choose a date and time
  • Click ‘ticket’, to request tickets for the event, then click ‘register’.
  • Complete the contact information and general admission section and register.
    o You will receive a confirmation email which will show the date, time, and number of
    tickets for the event.
  • Select ‘view the event’ before the scheduled time (from the confirmation email) and sign in.
    o You do not need to set up an account. Select ‘Email me a login link’ and provide your
    email address. A link to the event will be emailed to you where you can login. This link
    can only be used once, and it expires after 15 minutes.
  • Click on event link and join.
    (You will be sent reminders from Eventbrite on the day the event is to take place)