Revenue's enhanced reporting requirements apply from New Year's Day

December 21, 2023

From January 1st, employers will be required to report to the Irish Revenue Commissioners in real time, details of certain payments made to employees and/or directors. Reportable benefits covered by the provisions currently include remote working per diem of €3.20 per day, vouched and unvouched travel and subsistence payments and vouchers as well as trivial benefits covered by the small benefits exemptions.  

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