ERR is an additional reporting requirement for employers who provide non-taxable benefits or certain payments to employees.

ERR (Enhanced Revenue Reporting) Categories

Fram January 1st 2024, ERR categories are required to be reported to Revenue through your payroll software:

1. Travel and Subsistence

• Travel Vouched: Payments made to cover vouched (receipted) business travel expenses.
• Travel Unvouched: Payments for business travel not supported by receipts.
• Subsistence Vouched: Payments for vouched subsistence (e.g. meals, accommodation).
• Subsistence Unvouched: Payments for subsistence without receipts.
• Site-Based Employee Allowances: Allowances paid to employees working on temporary sites.
• Emergency Travel Allowance
• Eating on Site Allowance

2. Small Benefits

• Small Benefit Exemption: Most commonly, gift vouchers/cards given as non-cash rewards, up to a certain limit (currently €1,000 per tax year, subject to rules).

3. Remote Working

• Remote Working Daily Allowance: Daily tax-free payments to employees working from home (up to €3.20 per day, subject to Revenue’s conditions).

4. Other Categories (to be added by Revenue in due course)

• Revenue has indicated that additional categories may be included in future. As of now, the above are the designated categories for ERR.

For the latest details, see the Revenue’s official ERR guidance here.