Payroll Processing > Enhanced Reporting Requirements (ERR) > Frequently Asked Questions > Should I maintain records of ERR items?
According to the Income Tax (Employments) Regulations 2024, employers are mandated to keep all ERR documentation and records pertaining to the provision of a reportable benefit to an employee for a period of six years after the year in which they were produced. Revenue may, in some cases, authorise shorter periods by notifying the employer in writing.
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