Enhanced Reporting Requirements (ERR) Overview

From the 1st of January 2024, employers will be required to report details to Revenue of certain non-taxable payments made to employees on or before the pay date. Revenue is calling this Enhanced Reporting Requirements (ERR). The Finance Act 2022 introduced Section 897C which will require employers to report details of certain expenses and benefits made to employees and directors.


Where employers make a tax-free payment under one of the three categories listed below, they must submit the details electronically to Revenue. These categories represent phase one of the new requirement.

  • Travel and Subsistence
  • Small Benefit Exemption
  • Remote Daily Working Allowance


Please see Revenue's guidance on Enhanced Reporting Requirements here and Revenue's guidance on the three categories for 2024 under Revenue's Phase 1 of Enhanced Reporting Requirements:


Revenue have a Frequently Asked Questions under Enhanced Reporting Requirements that may assist you - Revenue's ERR FAQs

Need help? Support is available at 01 8352074 or thesauruspayrollsupport@brightsg.com.

HelpYear End 20232024 Thesaurus Payroll Manager - System RequirementsSigning into Connect for 20242024 Budget - Employer Summary2024 Payroll Manager - AvailabilityStarting the New Tax YearImporting from the previous yearMoving to Thesaurus Payroll Manager from another softwareGetting started - First Time UsersCompany SetupDigital CertificatesAdd/ Amend EmployeesRevenue Payroll Notifications (RPNs)Payroll CalendarProcessing PayrollPayroll DeductionsPayroll Submission Requests (PSRs)Distributing PayslipsPaying EmployeesCorrectionsRevenue PaymentsRevenue - Contact Telephone NumbersReportsProcessing StartersProcessing LeaversBenefit in KindStatutory Sick Pay (SSP)Illness BenefitParenting BenefitsPensionsChanging an Employee's Pay FrequencyPayroll JournalsBackup and RestoreTransferring Payroll Manager from one PC to anotherCSOHolidaysLeave EntitlementsEmployment LawGeneralGlossary of Terms (Pre 2019)Thesaurus ConnectGDPRLicence Agreement for Thesaurus Payroll ManagerBright IDEnhanced Reporting Requirements (ERR)