ERR Categories

Information you need to report under Phase 1 of Enhanced Reporting Requirements from 1st January 2024 when any payments can employer makes to an employee or director under the following categories:

 

Small benefit exemption


You must submit details of the date paid and value of this benefit.

 

Remote working daily allowance


When you are paying a Remote Working daily allowance, you must report the:

  • total number of days
  • amount paid
  • and
  • date paid.


Travel and subsistence


You must submit the following Travel and subsistence items, including the date paid and amount of each payment for:

  • travel vouched
  • travel unvouched
  • subsistence vouched
  • subsistence unvouched
  • site-based employees (including 'Country money')
  • emergency travel
  • eating on site.

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

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