Enhanced Reporting Requirements (ERR) – Revenue confirm that Charity Directors are included

From 1 January 2024, all employers will be required to report three categories of non-taxable payments on a real-time basis.

Phase 1 of the Enhanced Reporting Requirement will focus on the following tax-free payments:

1. Travel and subsistence payments. 
2. Small benefits falling under the Small Benefit Exemption.
3. Remote working daily allowance of €3.20.

We sought specific clarification from Revenue who have confirmed that ERR will apply to charity directors/board members (e.g. if they receive mileage/travel costs).  If your Board Members receive such expenses, they will need to form part of your return from 1st January 2024.  

 More information here.