On January 2024, Revenue introduced ERR. This requires you to submit the details of the relevant employee payments to Revenue on or before each payday and applies to any payments you make to employees and directors under the following categories.
📌Note: Revenue has confirmed that payments you make using a company credit card, and expenses to non-employees and non-directors, do not fall under ERR.
Small benefit exemption
Employers may make tax-free benefits to employees in the form of vouchers or other benefits. For more information, check the Revenue website for the valuation of benefits.
As part of ERR, you need to report details of the date paid and the value of the benefit.
Remote working daily allowance
Employers may pay remote workers up to €3.20 per day, without deducting PAYE, PRSI and USC. For more information, check the Revenue website about working from home.
As part of ERR, you need to report the total number of days, the amount paid and the date paid.
Travel and subsistence
Employers can reimburse employees' business travel expenses, and subsistence for employees working away from their normal place of work, without deducting PAYE, PRSI and USC. For more information, check the Revenue website for travel and subsistence.
As part of ERR, you need to report the following travel and subsistence items, including the date paid and amount paid:
Travel vouched.
Travel unvouched.
Subsistence vouched.
Subsistence unvouched.
Site-based employees including country money.
Emergency travel.
Eating on site.
For full details of ERR, what this means for you and what you need to do in your software, check our user guides.