Enhanced Reporting Requirements guidance update

Revenue has updated the Tax and Duty Manual which provides guidance on the Enhanced Reporting Requirements (ERR) for employers. As previously reported, the period of Revenue’s ‘service to support compliance’ is extended to the year end. The updated guidance therefore confirms that in the period 1 July 2024 to 31 December 2024, Revenue will continue to support employers in relation to their ERR obligations and will not seek to apply penalties for non-compliance. 

The updated manual also confirms that from 1 July 2024, there is a firm expectation that all employers providing reportable benefits submit details of same on or before the provision of the benefit. It is also expected that any employer who commences filing after 1 July, will be expected to backdate its filings to 1 July 2024.  

Employers experiencing difficulties complying with ERR are advised to report issues to Revenue through MyEnquiries, or through the National Employer Helpline, which can be contacted on (01) 738 3638 between 09.30 and 13.30 Monday to Friday.  

Feedback on issues or problems you experience with the new ERR reporting regime can also be emailed to the Institute and we will continue to engage with Revenue through the TALC process.