Enhanced Reporting Requirements – VERY important
Where an employer makes a payment under one or more of the following categories, they are required to report details
Category: Payroll
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
Enhanced Reporting Requirements (expenses/benefits)
Revenue eBrief No. 197/23 Enhanced Reporting Requirements From 1 January 2024, employers who pay any of the expenses/benefits below to
Agent’s Guide to the Collector-General’s Division
Revenue eBrief No. 168/23 Agent’s Guide to the Collector-General’s Division Tax and Duty Manual – Agent’s Guide to the Collector-General’s Division –
Employers’ Guide to PAYE (applicable up to 31 December 2018)
Revenue eBrief No. 146/23 Employers’ Guide to PAYE (applicable up to 31 December 2018) Revenue has updated the Employers’ Guide
myAccount – First time employees
Revenue eBrief No. 145/23 myAccount – First time employees Tax and Duty Manual Part 38-06-02A – myAccount – First time employees
Agent’s guide to the Collector General’s Division
Revenue eBrief No. 123/23 Agent’s guide to the Collector General’s Division Tax and Duty Manual ‘Agent’s Guide to the Collector General’s Division‘ has
TDM 05-02-13 has been updated
Revenue eBrief No. 122/23 TDM 05-02-13 has been updated TDM 05-02-13 Remote Working Relief has been updated in Section 5 – Treatment
Recoupment of Overpayments of Salary by an Employer from an Employee
Revenue eBrief No. 121/23 Recoupment of Overpayments of Salary by an Employer from an Employee Tax and Duty Manual Part 42-04-70 – Recoupment
Tax Treatment of the Reimbursement of Expenses of Travel and Subsistence to Office Holders and Employees
Revenue eBrief No.097/23 Tax and Duty Manual Part 05-01-06 – Tax Treatment of the Reimbursement of Expenses of Travel and Subsistence to
Bookkeepers Ireland 