Revenue eBrief No. 179/24
01 July 2024
Returns by Employers in Relation to Reportable Benefits - Enhanced Reporting Requirements (ERR)
Tax and Duty Manual Part 38-03-33 Returns by Employers in Relation to Reportable Benefits- Enhanced Reporting Requirements (ERR) has been updated in paragraph 1, to confirm that in relation to the period 1 July 2024 – 31 December 2024, Revenue will continue to support employers in relation to ERR obligations and will not seek to apply penalties for non-compliance.
The update also outlines what is expected from employers in relation to ERR during this period.