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Enhanced Reporting Requirements: What Irish Employers Need to Know

Enhanced Reporting Requirements: What Irish Employers Need to Know

Under The Finance Act 2022, new Enhanced Reporting Requirements will come into effect on January 1st, 2024. As stipulated by Revenue, this Act will require employers to “report details of certain expenses and benefits made to employees and directors.”

To better explain the details of the new Enhanced Reporting Requirements, we’re going to assess the essential elements so you’re better prepared come the new year. 


    Enhanced Reporting Requirements: An Overview

    From January 1st, 2024, employers who pay any of the following three non-taxable expenses/benefits to their employees and directors must report them to Revenue. These are:

    • Small benefit exemption
    • Remote working daily allowance
    • Travel and subsistence

    As mentioned, the Enhanced Reporting Requirements are part of Finance Act 2022. Known as Section 897C of the Taxes Consolidation Act 1997, it provides for mandatory real-time reporting of the above reportable benefits.


      What Information Must Employers Report?

      So, what information must be reported? To ensure you know the ins and outs, let’s explore the three non-taxable expenses/benefits listed above.

      1. Small Benefit Exemption

      What is the small benefit exemption? Well, since January 1st, 2022, employers can give employees up to two small benefits, tax free, each year.

      These benefits, the result of changes announced in the Budget on 27 September 2022, must not be in cash and the combined value of the two benefits cannot exceed €1,000. If more than two benefits are given in a year, only the first two qualify for tax free status. Any unused allowance amounts cannot be carried over. Furthermore, tax-free vouchers or benefits can be used only to purchase goods or services. They cannot be redeemed for cash.

      You must submit details of the date paid and value of this benefit.


      2. Remote Working Daily Allowance

      If you pay a Remote Working daily allowance, you must report the following:

      • Total number of days.
      • Amount paid.
      • Date paid.


      3. Travel and Subsistence

      You must submit the following Travel and subsistence items, including the date paid and the amount of each payment for:

      • Travel vouched.
      • Travel unvouched.
      • Subsistence vouched.
      • Subsistence unvouched.
      • Site-based employees (including 'Country money').
      • Emergency travel.
      • Eating on site.

      With regard to travel and subsistence, the Enhanced Reporting Requirements only apply to payments made to an employee.

      Related Article: National Living Wage in Ireland: What Employers Need to Know


        What Payment Details Must Employers Submit?

        Woman at desk typing on laptop

        Like payroll reporting, payment details must be submitted through Revenue Online Service (ROS). This will begin in December 2023.

        You have three options for making an Enhanced Reporting Requirement submission:

        • Completion of an online file.
        • File upload.
        • Through a third-party software provider. 

        If a third-party payroll software provider is submitting payments on your behalf, you still need to ensure that the third-party software provider is aware of the Enhanced Reporting Requirements.


          Why is this Information Required?

          Revenue requires this information to:

          • Enhance their Compliance Intervention Framework by directing resources away from compliant employers.
          • Provide quality high-level data in support of effective and informed policy decisions by the Department of Finance.
          • Increase visibility and assurance for employees in relation to non-taxable payments. Revenue will publish further information on this in due course.


            How Should Employers Prepare?

            As you can submit your expenses and benefits from January 1st, it’s best to get a head start on your reports now. 

            Begin by reviewing the information required by Revenue and once you understand the Enhanced Reporting Requirements, collate the information. You may have to communicate with various teams to pull this all together, and if so, ensure everything is gathered in a concise manner. You should also assign someone to submit the reports to Revenue. If a third-party software provider is acting on your behalf, keep in touch with them. 

            Taking these steps now will set you up for a smooth start to 2024, with one less employer obligation to worry about. 


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              So, what are you waiting for? Book an outsourced payroll demo today or contact us to speak with a payroll specialist. 


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