Enhanced Reporting Requirements Ireland

What is ERR? The Enhanced Reporting Requirements explained.

ERR requires employers to report three categories of payments to Revenue in real time: travel and subsistence payments, remote working daily allowances, and small benefit exemptions. Each must be reported through Revenue's online systems on or before the date the payment or benefit is provided.

The critical point: ERR applies even when the payment is within Revenue's approved tax-free limits. The fact that a payment is not taxable does not exempt it from reporting. Revenue wants to see every qualifying payment, whether it creates a tax liability or not.

What Irish employers are required to do

Report travel and subsistence payments to employees on or before the payment date
Report remote working daily allowances (up to €3.20/day tax-free) in real time
Report small benefit exemptions (up to €1,000/year, max two occasions) when provided
Submit ERR through Revenue's online portal separately from the PSR
Maintain records of all ERR submissions for Revenue audit purposes

Where most employers are not yet up to speed

These are the errors CBCR finds most often when reviewing payroll for new clients:

Not knowing ERR exists — many employers are still unaware it became mandatory in 2024
Assuming that tax-free payments don't need to be reported — they do
Reporting ERR at year-end rather than in real time on the payment date
Missing the remote working allowance reporting for employees working from home
Not reporting small benefit exemptions (vouchers, gifts) when provided
Treating travel allowances paid as flat rates as exempt from ERR — they are not

How CBCR handles it

CBCR captures and files ERR as part of every managed payroll engagement. We identify which payments qualify, submit them to Revenue on or before the correct date, and maintain a full audit trail. If you're not sure whether a payment needs to be reported under ERR, ask us — that's what the relationship is for.

Not sure if you're compliant?

Book a free Payroll Health Check — 30 minutes, no obligation. We review this and every other compliance area — and tell you exactly where you stand. No obligation.

Frequently asked questions

ERR currently covers three categories: (1) travel and subsistence payments, including flat-rate allowances and vouched expenses; (2) remote working daily allowances — the tax-free amount is currently €3.20 per day; (3) small benefit exemptions — non-cash benefits up to €1,000 per year across a maximum of two occasions.

Yes. ERR applies regardless of whether the payment creates a tax liability. A remote working allowance of €3.20/day is completely tax-free — but it must still be reported to Revenue under ERR on the date it is paid.

Penalties may apply for non-compliance with ERR obligations, in line with general payroll reporting requirements. Revenue has been actively reviewing ERR compliance and it forms part of payroll audit checks. For current guidance, refer to Revenue's ERR pages directly.

Yes, if those expenses fall within the ERR categories — particularly travel and subsistence. Whether the payment is made as a reimbursement or a flat-rate allowance, it must be reported under ERR on or before the payment date.

It should be. ERR submissions are separate from the PSR but should be built into the same payroll cycle. A properly managed payroll service will capture ERR data and submit it as part of every run.

Official Revenue & Government resources

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