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.

Click here to see the new tabs on ROS for ERR

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
  • eating on site.

Submitting payment details to Revenue

Below are the options to submit the payment details to Revenue:

1)Payroll

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.

2)Online Form

A manual submission of information can be input directly into ROS using an online form.

3)Upload

A file can be created with the relevant information and uploaded directly to ROS. The file must be in JSON or .xml format.

ERR Webinar Slides

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.

Sample Claim Form

Sample Claim Form – Irish

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