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.

<= €1,000.00 in value and <= 2 in number per Tax Year

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.

The tax-free amount an employer can pay an employee is 3.20 per day.

Travel and subsistence

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

• Travel vouched - Receipts are provided
• Travel unvouched - 'Flat rate allowances' <= Civil service motoring and bicycle rates does not require Revenue approval. Anything else requires 'specific Revenue approval, but still cannot exceed actual expenditure incurred.

• Subsistence vouched - Receipts are provided

• Subsistence unvouched - Civil service subsistence rates
• Site based employees - €181.68 per Week 'Country Money'
• Emergency travel - 60 per Year @ Civil Service Rates
• Eating on site - €5.00 per Day