As the new year commences, so too do the new obligations for employers under the Enhanced Reporting Requirements. As previously advised, all employers are now required to make returns of certain non-taxable benefits and expenses in real-time. Revenue has advised that “a service for compliance approach” will be taken to 30 June 2024. During this period, Revenue will not be operating compliance programmes in relation to ERR and so we understand that Revenue will not seek to apply any penalties for non-compliance during this time.