CCAB-I have highlighted significant concerns about Revenue’s proposed introduction of Enhanced Reporting Requirements (EER) for all employers from 1 January 2024.
ERR will require the reporting of the following non-taxable benefits and payments made by employers to employees and directors:
- Small benefit exemption;
- Remote working daily allowance; and
- Travel and subsistence.
In a letter to Revenue, CCAB-I outlines the practical difficulties that such reporting in real time would raise and urges Revenue to further engage with employers. Please see correspondence here