An employer cannot have both a Payroll & ERR Agent AND an ERR Only Agent, as detailed in Revenue eBrief No. 232/23. When the second agent request is made for ERR permissions, it will cause the first agent to lose their ERR permissions. Revenue has advised that employers who require an additional ERR agent certificate will be required to create an employer sub-cert with ERR permissions and make it available to the additional ERR agent(s).

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