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.