ROS permissions for Enhanced Reporting Requirements

Revenue has published an eBrief (no.232/23) regarding the Revenue Online System (ROS) permissions that must be in place in order for employers and their agents to report the information required under the Enhanced Reporting Requirements (ERR). As previously reported, from 1 January 2024, employers will be required to report to Revenue the payment of travel and subsistence, the remote working allowance, and benefits provided under the small benefit exemption at the time or before the payment is made. 

Employers will automatically be assigned ERR permissions via their existing ROS certificate. Where ERR permissions are required to apply to any sub certificate, the employer must log into their ROS permissions screen to assign ERR accessibility to the sub certificate. 

Agents can report ERR on behalf of their clients using the newly created agent permission. Financial Agents will receive the ERR permissions automatically via their existing ROS certificate. Non-Financial Agents will have to apply to Revenue for the ERR Agent certificate under their existing TAIN. An Agent who has ERR permissions will be able to assign sub certificates to ‘submit and view’ or ‘view only’ ERR. 

Revenue anticipate 4 different combinations of Agent types under the PREM tax head: 

• Financial Agent (has all permissions) 

• Payroll & ERR Agent (can report Payroll & ERR) 

• Payroll Only Agent (can only report Payroll) 

• ERR Only Agent (can only report ERR) 

The eBrief clarifies that while employers can have up to three different agents on file, an agent type cannot be duplicated. For example, an employer cannot have a Payroll & ERR Agent along with an ERR Only Agent.  

At a recent meeting of the TALC ERR subgroup the Institute, under the auspices of CCAB-I, reiterated its dismay regarding the unwarranted additional costs for small employers and its overall concern with narrow timeframe and the lack of guidance before commencement on 1 January 2024. We will continue to liaise with Revenue on these requirements and will inform members via Tax News.