Enhanced Employer Reporting (“EER”): Factsheet

From 1 January 2024, Revenue will require all employers to report, on a real-time basis, three categories of non-taxable employee remuneration:

· €3.20 per day Remote Working Expense, if provided to employees;

· Small Benefit Exemption (ie typically, Gift Vouchers); and

· Travel and Subsistence

Enhanced Employer Reporting Requirements:

The following are the reporting requirements:

1. Small Benefit Exemption – the value per employee

2. Remote Working Expense – the amount paid per employee and the number of days it relates to

3. Travel and Subsistence – analysed as follows:

• Travel vouched and unvouched;
• Subsistence vouched and unvouched;
• Site-based employees (includes “country money”);
• Emergency travel; and
• Eating on-site

However, Revenue has also indicated that these three categories of EER are just an initial phase of a planned expansion of reporting requirements for employers with respect to non-taxable remuneration.

You must submit a Return when an employee receives any of the reportable EER elements. Moreover, the Return must be made on or before the date the reimbursement or tax-free benefit is provided to the employee. Employers must use the employee’s Id number (which is used for payroll submissions) when filing the EER Return.

Preparing for EER:

Consequently, with just a little over 4 months to the implementation of enhanced employer reporting, you now need to consider:

• Which, if any, of these benefits/expenses are provided to employees;
• Who in the business will be responsible for reporting to Revenue or alternatively, do you wish to include in your payroll submissions; and
• If EER is part of your payroll submission, do you need to make changes to your existing reimbursement policy so that you can time the small benefit and/or expense reimbursement to coincide with ‘pay-day’ – which may also require employee engagement/agreement if you are changing existing practices

Payroll software providers are presently developing their existing software (and in some cases developing new EER-specific software) to deal with the additional reporting requirements.

In conclusion, if you have any questions related to implementing EER please do not hesitate to get in touch.