At a recent meeting of the Tax Administration Liaison Committee (TALC) Enhanced Reporting Requirements (ERR) sub-group, Revenue confirmed that the period of ‘service to support compliance’ is extended to the year end. While no penalties or audits will be imposed during 2024, from 1 July 2024 Revenue expects all employers providing reportable benefits to submit details on or before the provision of the benefit.
As of 31 May 2024 over 36,000 employers have made over 515,000 submissions totalling €566 million in respect of 522,000 employees. During this time, travel and subsistence payments were made to over 33,000 employees totalling more than €500 million.
Revenue is making contact with those employers from whom it would have expected to receive an ERR report but have not done so. Revenue’s Business Division will issue over 79,000 letters this week to remind employers of their ERR filing obligations.
Employers experiencing difficulties complying with ERR are encouraged to contact Revenue through MyEnquiries if they have any queries. Further support is available through the National Employer Helpline, which can be contacted on (01) 738 3638 between 09.30 and 13.30 Monday to Friday.
Feedback on issues or problems you experience with the new ERR reporting regime can be emailed to the Institute and we will continue to engage with Revenue through TALC.