From January 1, 2024, employers who provide certain expenses or benefits to their employees and/or directors are obligated to report these to Revenue.

These include:

  • Travel and Subsistence
  • Small Benefit Exemption
  • Remote Working Daily Allowance

Revenue is facilitating the reporting of ERR through third-party software. Employers are encouraged to collaborate with their software providers to ensure engagement with Revenue’s reporting system.

In an effort to guide employers of the new process, Revenue is conducting free online events in December using Eventbrite. These events aim to provide an overview of ERR, covering topics such as requesting Employer Reporting Notifications (ERN), submitting details through file uploads or online forms, viewing submissions by type, and enabling employees to access a summary of submissions in their myAccount. The presentation will be followed by a Q&A session.

To attend one of these webinars, individuals can follow these steps:

  1. Log on to www.revenue.ie/err
  2. Select the link to Revenue’s ‘Eventbrite webpage’
  3. Follow the on-screen instructions to book a ticket
  4. Eventbrite will send reminders on the day of the event

For those unable to attend, a recording of the webinars will be accessible on the Revenue website. The website will be regularly updated, so it is advisable to check for the latest information. Further details can be found at www.revenue.ie/err.