The Revenue Enhanced Reporting system is a new reporting requirement that will be introduced in Ireland from January 1, 2024. The system will require employers to report details of certain payments made to employees and directors. The information will be submitted using the Revenue Online Service (ROS) and must be submitted by the employer on or before the payment date to the employee.

The Enhanced Reporting system is being introduced as part of the Finance Act 2022, which introduced Section 897C of the Taxes Consolidation Act 1997. The aim of the system is to provide quality high-level data to support effective and informed policy decisions by the Department of Finance and to enhance Revenue’s Compliance Intervention Framework by directing resources away from compliant employers

The Enhanced Reporting system will apply to certain payments made to employees and directors. The payments that will be subject to the reporting requirements include small benefit exemptions, remote working daily allowances, and travel and subsistence payments. The value of the payments will need to be reported, along with the date on which they were paid.

The ROS will provide a means of manually submitting Enhanced Reporting Requirements (ERR) details, which will be similar to that used currently for payroll reporting.

Employers should ensure that their software provider is aware of this new reporting requirement and engage with Revenue in implementing it Revenue is currently engaging with third-party software providers to develop this service, and a facility is available to enable software providers to test integrations with Revenue systems

From 2024, employees will be able to view information submitted by employers through their myAccount. Reporting will be separate from payroll submissions to ensure the integrity of payroll records

In conclusion, the Revenue Enhanced Reporting system is a new reporting requirement that will be introduced in Ireland from January 1, 2024. The system will require employers to report details of certain payments made to employees and directors. The information will be submitted using the Revenue Online Service (ROS) and must be submitted by the employer on or before the payment date to the employee. The system will be rolled out in phases, with phase one applying to any payments made to employees and/or directors under certain categories. Employers should ensure that their software provider is aware of this new reporting requirement and engage with Revenue in implementing it. From 2024, employees will be able to view information submitted by employers through their myAccount. Reporting will be separate from payroll submissions to ensure the integrity of payroll records.