Enhanced Reporting Requirements (ERR): what Revenue expects from employers

Revenue’s ERR page lists the information needed for each category, including the date and the amount of each payment.

• Small benefits, such as vouchers given under the small benefit exemption.
• The remote working daily allowance paid to employees who work from home.
• Travel and subsistence, including mileage and overnight allowances.

Before ERR, an expense claim could be paid and coded weeks later with nobody outside the business seeing the detail. Now Revenue receives the date and amount of each payment, so the details have to be captured when the payment is made: who was paid, for what, on which date and how much. Travel and subsistence is split further, into vouched and unvouched travel and subsistence, site-based payments, emergency travel, eating on site and advance payments.

Most employers report ERR payments through their payroll software, which sends them to Revenue alongside the payroll submissions, or directly in ROS. HelloBooks does not run Irish payroll and does not report ERR payments. Use your payroll product for the reporting.

Your accounts still record the payment. In HelloBooks, code expense reimbursements to separate accounts for mileage, subsistence, remote working and small benefits, and attach the receipt or claim to each transaction. At any point you can then compare what the ledger shows against what payroll reported, and catch a payment that was made but never reported.

With these details in the ledger, the payroll report and the accounts can be checked against each other in minutes.

• The employee or director paid.
• The category: small benefit, remote working, or the specific travel and subsistence type.
• The date paid and the amount.
• For remote working, the number of days covered.
• The receipt, mileage log or claim form.

Small benefits are often given at Christmas or as rewards, through vouchers or gift cards. Record each one against the person who received it, with the date given, because Revenue asks for the date and value of each benefit.

Once a month, list the ERR payments reported by payroll and compare them with the matching accounts in the ledger. Differences usually mean a reimbursement paid from the bank outside payroll. Report it promptly and keep a note of the correction.