Preparing for 2024’s Enhanced Reporting Requirements

Enhanced Revenue Reporting

A comprehensive guide by Parolla


As we approach January 2024, the implementation of Enhanced Reporting Requirements (ERR) is imminent, marking a significant shift in how employers report expenses. Parolla is at the forefront, offering an integrated software solution to streamline this process. Here’s everything you need to know to stay compliant and efficient.

Understanding Enhanced Reporting Requirements:

The ERR initiative is a pivotal change being introduced by Revenue in 2024. It necessitates real-time reporting of employee expenses. Parolla is actively collaborating with Revenue and other software providers to ensure seamless integration and compliance.

Webinar Resources for Employers: Revenue hosted a crucial webinar in November for employers, now accessible on their website. This resource is invaluable for understanding the nuances of ERR.

What Changes in 2024?

Starting January 1, 2024, all employers must report employee expenses to Revenue in real time. This includes three main categories of non-taxable employee remuneration:

  1. Travel and Subsistence:
    • Categories include travel (both vouched and unvouched), subsistence (vouched and unvouched), payments for site-based employees (including “Country money”), emergency travel, and allowances for eating on site.
    • Employers must report the amounts and dates of these payments.
  2. Small Benefits Exemption:
    • This covers benefits like food hampers, wine, flowers, and Easter eggs.
    • From January 2024, employees can receive up to two small benefits annually, totaling no more than €1000, tax-free.
    • Any additional small benefits beyond the first two are taxable.
    • Revenue’s guide, with examples on pages 11-13, provides further clarity.
  3. Remote Daily Allowance:
    • Report the total number of remote working days, the amount paid, and the date of payment.
    • The standard payment is €3.20 per remote working day.

Actionable Steps for Employers:

Employers can access more information on Revenue’s page, which details the categories above.

How Parolla Simplifies ERR Compliance:

Parolla integrates with your ROS profile using Revenue’s API, facilitating seamless payroll information submission to Revenue. Our system is expanding to cover benefits and expenses reporting, ensuring you comply with ERR’s real-time reporting requirements. You will be able to enter benefits and expenses directly to the payslip or via our expenses and benefits portal which is currently being updated to cover ERR requirements. This portal will be available from the 8th December 2023.

Preparations for Employers:

  • From December 6th: Ensure your Parolla-linked ROS certificate has ERR permissions.
  • Employee Payments Review: Identify which payments fall under ERR in your company.
  • Policy Review: Discuss with HR about revising your small gifting policy.
  • Parolla Setup: Review and update earnings codes in Parolla under the Revenue > ERR Setup section.

Key Dates and Events:

  1. October and November 2023: Revenue’s informational webinars.
  2. 27th November: ERR option activation on ROS.
  3. 6th December: Release of Employer Reporting Notification (ERN).
  4. 8th December: Parolla updates for earnings code review.
  5. 1st January 2024: Commencement of ERR reporting for payments made from this date.


The introduction of Enhanced Reporting Requirements represents a significant change for employers. By staying informed and leveraging Parolla’s integrated solutions, you can ensure compliance and efficiency in this new regulatory environment. For more information or to discuss how Parolla can assist your organization, feel free to reach out to us.