Update: 08 July 2024

For the period from 1 July 2024 to 31 December 2024, Revenue is continuing to support employers making a genuine effort to meet their reporting obligations. Revenue has confirmed that penalties for non-compliance will not be applied during this time. However, employers are expected to take all reasonable steps to comply with the new reporting requirements, leveraging the wide range of support provided by Revenue.

From 1 July 2024, employers are expected to submit details of reportable benefits on or before the provision of the benefit. Those with integrated systems capable of filing should do so, and any employer starting to file after 1 July 2024 is expected to backdate their filings to that date. More details can be found in the latest eBrief, posted to Revenue’s website here.

Original Blog Post

SimplePay is excited to announce that submissions for Enhanced Reporting Requirements (ERR) will soon become a breeze! From 1 January 2024, the new regulation will come into effect, requiring employers to report details of certain non-taxable payments to Revenue in real-time. In this blog, we’ll take a closer look at the requirements surrounding ERR, and how SimplePay has updated our software to include this functionality.

A Brief Overview of ERR

In essence, ERR will introduce a new, real-time type of submission. The requirements will be rolled out in phases, of which Phase 1 will deal with small benefit exemption, remote working daily allowance, and travel and subsistence. It is important to note that these items are non-taxable payments made to employees or directors. Additionally, the submissions are to be done separately from other taxable payroll items, on or before the date of payment.

1. Small Benefit Exemption

Employers may provide employees with non-cash vouchers through the small benefit exemption. This is limited to two small benefits per year, and the combined value of the benefits provided may not exceed €1,000. An overview of the small benefit exemption is provided by Revenue on this page. Comprehensive guidelines relating to the exact qualifying criteria for Small Benefit Exemption items, including examples, can be downloaded here.

2. Remote Working Daily Allowance

Employers may provide employees with a remote working daily allowance of €3.20 per day for each day that an employee performs their employment duties from their home. Employers will be required to report the following information for each employee in terms of the allowance:

• Total number of days for which the allowance is paid
• The amount paid
• The date of payment

3. Travel and Subsistence

Employers are required to report the following travel and subsistence benefits provided to employees, along with the date and amount of each payment:

• Travel vouched
• Travel unvouched
• Subsistence vouched
• Subsistence unvouched
• Site-based employees
• Emergency travel
• Eating on site

Please note: The reporting requirements for travel and subsistence apply only in respect of payments made directly to an employee or director. There is currently no requirement for employers to report expense payments paid directly to a provider (e.g. company credit cards).

ERR Submissions on SimplePay

SimplePay is proud to announce that we have updated our payroll software to eliminate the need for manual ERR submissions! Our new system items will be set up in a way that allows you to conveniently make payroll and ERR submissions using a single platform, with our reporting ensuring that the right items go to the right place. If you’re using an additional expense management system only for these items, you’ll no longer need to! Our new ERR system items are designed to save you time and effort, while ensuring that your ERR submissions are handled correctly.

To assist and support employers in integrating these reporting requirements as part of their business processes, Revenue will not be operating any ERR compliance programmes up until 30 June 2024. This means that any potential issues can be ironed out with support from Revenue, without penalties for non-compliance. We value your feedback and would like to know if there are any ways in which we can improve our ERR functionality going forward. Please feel free to reach out to our Support Team, should you have suggestions or concerns. More about Revenue’s press release, which was released on 14 December 2023, can be viewed by clicking the link here.

Our dedicated help site page here can help you get your ERR items set up in no time. If you have any questions, please don’t hesitate to reach out to our friendly Support team at support@simplepay.ie.

Not a SimplePay member yet? Why not sign up for a free, 30-day trial here, to see for yourself just how simple payroll can be!

Take care,

Team SimplePay