Employer Notice - New Revenue Reporting Rules

Finance Act 2022 introduced Section 897C which will require employers to report details of certain payments made to employees and directors.

What information do I need to report?

The information you need to report is small benefit exemption, remote working daily allowance, travel and subsistence. Click here for details of what you need to report for each category.

When do I make the submission?

This submission must be made by you on or before the payment date to the employee. The submission must be made electronically.

How do I report the information to Revenue?

A facility will be available in Revenue Online Service (ROS) to allow you report these payments to Revenue. This facility will be similar to that used currently for payroll reporting.

Are there any information sessions?

In the coming weeks Revenue will begin providing information sessions on Enhanced Reporting. A link to Eventbrite will issue to you where you can register your interest in attending one of these events. No fees will be charged for attendance at an event.

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