Revenue eBrief No. 197/23

18 September 2023

Enhanced Reporting Requirements

From 1 January 2024, employers who pay any of the expenses/benefits below to their employees will be required to report those benefits to Revenue. 

  • Travel and Subsistence
  • Small Benefit Exemption
  • Remote Working Daily Allowance

Revenue will be holding webinars in the coming weeks to give employers and agents an overview of the operation of Enhanced Reporting. 

This overview will include:

  • requesting Employer Reporting Notifications
  • submitting expense/benefit details
  • viewing expense/benefit details

The issuing of notices to ROS inboxes has commenced on a phased basis, with agents included in phase 1. Each notice includes a link to Eventbrite where a ticket can be booked to attend a webinar on a date and time that suits. 

These webinars are scheduled to take place over the next eight weeks.