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Revenue eBrief No. 138/24

20 May 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 a new paragraph 4.2.2 to provide guidance in regard to unpaid volunteers and ERR.

Revenue do not require reporting under ERR in regard to unpaid volunteers whose only payments are for travel and subsistence expenses incurred in the performance of their volunteer duties in not-for-profit organisations.

Foilsithe: 20 Bealtaine 2024 Priontáil an leathanach seo

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