The Finance Act 2022 introduced Section 897C which will require employers to report details of certain expenses and benefits made to employees and board of management members. Reporting the details of these expenses and benefits commenced on 1 January 2024. You must submit details of these expenses and benefits using Revenue Online Service (ROS). This submission must be made on, or before, the payment date to the employee/board member.
Guidance:
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> Advance travel and subsistence payments and ERR
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Information to be reported:
Phase 1 will apply to any payments made to an employee or board of management member under the following categories:
- Small benefit exemption
Submit details of the date paid and value of this benefit. E.g. gift card
Further information on the small benefits exemption can be found here.
- Travel and subsistence
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
- and
- eating on site.
Further information on the travel and subsistence payments can be found here.
Submitting payment details to Revenue
Below are the options to submit the payment details to Revenue:
Most payroll providers will provide a facility to allow for reporting through your payroll software or a supporting software package. Contact your payroll provider for further information.
A manual submission of information can be input directly into ROS using an online form.
A file can be created with the relevant information and uploaded directly to ROS. The file must be in JSON or .xml format.
Documentation:
All employers including boards must keep payroll records including gross to net reports, copies of payslips and month end payroll reports.
All Travel & Subsistence forms from school staff must be signed by the Principal. Travel & Subsistence forms submitted by the Principal must be signed by the Chairperson.
See instructions on how to obtain and print a monthly report of expenses/benefits submitted to Revenue here
An employer may view details of previous expenses/benefits submissions. See instructions here
Employees may view details of expenses/benefits granted to them through Revenue’s myAccount. See instructions here