top of page
  • 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.


2 views0 comments

Recent Posts

See All

The Small Benefit Exemption Scheme

Just a courtesy reminder of the Irish Government’s small benefit scheme. If you are looking to give an ROI employee a reward at Christmas then why not avail of the Revenue’s Small Benefit Exemption Sc

Cross Border Tax Conference

A lovely write up in the Tax Adviser journal by Salema Hafix from CIOT who attended the recent Cross border tax conference that our director Elaine Farrell co-hosted with Catriona Loughran of Extra ta

bottom of page