RGDATA and ISME seek delay in introduction of ‘enhanced reporting’ of employee benefits to Revenue

New requirements due to come into operation from 1 January 2024



7 September 2023

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Revenue is planning to introduce new requirements which will require employers to include in their payroll notification to Revenue a list of additional employee benefits from 1 January 2024.

Under the new requirements, where an employer makes a payment under one or more of the several categories, including the small benefits exemption (i.e. gift cards under €1,000 threshold); remote working allowance; vouched and unvouched travel and subsistence; and eating on site, they are required to report details of these payments to Revenue on or before the date of payment.

Independent retailers’ organisation RGDATA, alongside ISME, The Irish SME Association, are both seeking a delayed introduction of the new measures.

In the coming weeks, Revenue has said it will begin providing information sessions on enhanced reporting. These sessions will give an overview of what will need to be reported to Revenue. Separately, engagement with software providers is also taking place to ensure their systems integrate with Revenue systems.

The sessions are planned to run until mid-November, with no fees charged for attendance.

Further information on enhanced reporting is available at www.revenue.ie/err.



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