Posted by Where an employer makes a payment under one or more of the following categories, they are required to report details of these payments to Revenue on or before the date of payment.
Travel & Subsistence (amount and date paid for each of the following)
* Travel Vouched
* Travel Unvouched
* Subsistence Vouched
* Subsistence Unvouched
* Eating on site
* Site based employees (includes “Country Money”)
* Emergency Travel
Small Benefit – i.e., voucher or tangible item (maximum two benefits in a tax year, cumulative value cannot exceed €1,000) *
- Date provided
- Value.
- *It is the first two qualifying benefits that are exempt.
Remote Working Daily Allowance
- Number of days
- Amount paid
- Date paid
Further information on Enhanced Reporting is available at www.revenue.ie/err
Bookkeepers Ireland 