Enhanced Reporting Requirements (ERR) came into effect on 1 January 2024. It requires employers to report to Revenue — in real-time — details of certain non-taxable payments made and benefits given to employees and directors.

ERR will apply to the following types of payments and benefits:

• Giving small benefits that fall under the Small Benefit Exemption.
• Payments to employees of the Remote Working Daily Allowance at a rate up to €3.20 per day.
• Payments to employees for Travel and Subsistence.

Please refer to this Revenue page for more details on each of the above payments.

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