Enhanced Reporting Requirements (ERR) FAQs

To assist users with Revenue's new requirements under Enhanced Reporting Requirements, we have compiled a list of frequently asked questions below:

a) Can I upload/import my details via csv file into ROS?

No if you are importing/uploading into ROS you can only import/upload from a file in .json or .xml format.

b) Can I import my ERR expense or benefit details into BrightPay?

No the expense or benefit under Revenue's Enhanced Reporting Requirements need to be manually created in BrightPay.

c) What if you don’t have a PPSN for the employee?

Through Revenue’s manual system, if you don’t have the PPS number of an employee, you can report expenses for them by supplying an Employer Reference, the employee’s name, their date of birth and their home address.

d) When reporting travel expenses, will you need to report details such as mileage and the rate used for reimbursement?

No, when you are reporting travel expenses, you’ll only need to report whether it’s vouched or unvouched, the amount being paid, and the date of payment.

e) Does ERR apply to vouchers or hampers given at Christmas 2023?

ERR rules only apply for payments made from 1st January 2024 onwards. However, if you buy the voucher before Christmas but don’t give the voucher to the employee until January, then yes, it would apply.

f) What is the difference between travel-vouched and travel-unvouched?

Travel vouched is when supporting documents are supplied when making a claim for travel expenses, for example, a train ticket or a receipt from a taxi. Unvouched is when no supporting documents have been supplied. One example of this would be when civil service mileage rates are used to claim back travel expenses.

g) When reporting travel expenses, will you need to report details such as mileage and the rate used for reimbursement?

No, when you are reporting travel expenses, you’ll only need to report whether it’s vouched or unvouched, the amount being paid, and the date of payment.

h) If an employee uses a company credit card or petty cash to pay for travel and subsistence expenses, does this need to be reported under ERR?

No. ERR is only relevant where an employee has paid for the expenses out of their own pocket, has made a claim, and the employer is making a payment directly to the employee.

I) Will employees have visibility over the expenses which have been reported?

When employees log into “MyAccount” on ROS, under the heading, ‘PAYE Services’ there will be a new option called 'Expenses and benefits’. Through here, the employee will be able to see all the expenses and benefits that have been submitted by the employer.