The Finance Act 2022 introduced Section 897C which will require employers to report details of certain expenses and benefits made to employees and directors. Reporting the details of these expenses and benefits will commence on 01 January 2024.
For further information on these expenses and benefits, please see ‘What information do you need to report’. You must submit details of these expenses and benefits using Revenue Online Service (ROS). This submission must be made by you on, or before, the payment date to the employee.
Information you need to report
Phase 1 will apply to any payments you make to an employee or director under the following categories:
Small benefit exemption
You must submit details of the date paid and value of this benefit.
Remote working daily allowance
When you are paying a Remote Working daily allowance, you must report the:
- total number of days
- amount paid
- date paid.
Travel and subsistence
You must submit the following Travel and subsistence items, including the date paid and amount of each payment for:
- travel vouched
- travel unvouched
- subsistence vouched
- subsistence unvouched
- site-based employees (including ‘Country money’)
- emergency travel
- eating on site.
Submitting payment details to Revenue
Revenue Online Service (ROS) will provide a means of manually submitting Enhanced Reporting Requirements (ERR) details. This facility will be similar to that currently used for payroll reporting.
There has been ongoing engagement with stakeholders on the implementation of these requirements, which will continue throughout the year. This began in January 2023, with Revenue contacting all stakeholders seeking their engagement to implement this reporting requirement.
Submitting payment details through Revenue Online Service (ROS)
You will be able to submit payment details through Revenue Online Service (ROS) from December 2023.