At a meeting of the TALC ERR subgroup last week, Revenue provided insight into one aspect that is causing some ERR submissions to be rejected. Files that have been converted to XML/JSON format before submission will be rejected if they contain blank data fields. Where employers are converting ERR files before submission, they must ensure that all data fields have content. A video on converting CSV files to JSON is available on Revenue’s website. Errors and rejections encountered by employers and agents should reported to Revenue via the National Employer Helpline (NEH).
In terms of penalties Revenue confirmed that none will apply for the period to the end of June 2024. From 1 July 2024, normal compliance rules will return.
As of last week, Revenue has reported that over 18,000 submissions with a value of €30 million have been made to mid-January. Revenue intends hosting additional information webinars on ERR which are expected to run until the end of February 2024.
Feedback on issues or problems you experience with the new ERR reporting regime can be emailed to the Institute and we will continue to engage with Revenue through the TALC forum. We will keep you up to date on developments in Tax News.