Enhanced Payroll Reporting Requirements from 1 January 2024

Finance Act 2022 introduced Section 897C which will require you to report details of certain payments made to your employees and directors.

A real time approach was introduced in the payroll process in 2019. Where you make one or more of the payments below, you must submit the details electronically to Revenue. This submission must be made on or before the payment date. It is intended that this will commence from 1 January 2024.

Phase one will apply to the following payments:

Small benefit

You will be required to report the value of the benefit paid to each employee.

Remote Working daily allowance

For each employee for whom a Remote Working daily allowance is paid you are required to report the:

  •  total number of days
  •  and
  •  amount paid.

Travel and subsistence

The following items, and amount of each payment, must be reported in respect of every employee and director:

  •  travel vouched
  •  travel unvouched
  •  subsistence vouched
  •  subsistence unvouched
  •  site based employees
  •  emergency travel
  • and
  •  eating on site

How will this information be reported to Revenue?

A facility will be made available in Revenue Online Service (ROS) to allow you report these payments to Revenue. This facility will be similar to that used currently for payroll reporting. Revenue is currently engaging with 3rd party software providers to develop this enhancement to the service.

There will be continuous engagement as this work is progressed during the year. This began in January with Revenue contacting all stakeholders seeking their engagement in the implementation of this reporting requirement.

Further information will be published in due course.