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  • Farrell & Farrell

ROI: PAYE Enhanced Reporting Requirements from 1 Jan 2024

Employers be aware! More reporting!!


From 1 January 2024, employers who pay any of the expenses/benefits listed below to their employees and/or directors will be required to report those benefits to Revenue on or before the payment date to the employee.


The benefits included in this new reporting includes:

  • Travel & subsistence - date & amount paid for any: Travel vouched/unvouched, subsistence vouched/unvouched, site-based employees, emergency travel & eating on site

  • Small Benefit Exemption - date paid & value of benefit

  • Remote working daily allowance - total number of days, amount paid & date paid


Reporting is available through ROS or through some third party software providers. Revenue encourages all employers to liaise with their software providers to ensure they are engaging with Revenue to facilitate these new requirements.


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