Enhanced reporting requirements from 1 January 2024


The Finance Act 2022 introduced Section 897C which will require employers to report details of certain payments made to employees and directors. Reporting the details of these payments will commence on 1 January 2024. Revenue have updated their website information.

Where one or more of the payments below is made, the details must be submitted electronically to Revenue. This submission must be made on or before the payment date to the employee;
  • Small benefit exemption
  • Remote working daily allowance
  • Certain travel and subsistence payments
CCAB-I has raised concerns around the challenges and additional costs for business associated with the new measures and will continue to liaise with Revenue on the matter.