Enhanced Reporting Requirements

Enhanced Reporting Requirements

Reporting changes to non-wage payments to employees :

From the 1st of January 2024, Revenue will now require employers to report certain payments made to employees and/or directors. These payments include:

Travel & Subsistence Payments:

  • Travel vouched and unvouched
  • Subsistence vouched and unvouched
  • Eating on site
  • Site Base employees (including Country Money)
  • Emergency Travel

Small Benefit Payments:

  • A voucher or tangible item, One4All cards, prepaid credit cards etc
  • A maximum of 2 benefits in one tax year no larger than €1,000

Remote Working Daily Allowance Payments

Under this new reporting, the amounts, dates and for Remote working, the number of days, needs to be forwarded to Revenue in a similar way to the reporting of wages.

Further guidance is to be given by Revenue before implementation with updates to software being released to allow for this reporting requirement.

At Doyle Foley & Co we provide payroll services and support as required which includes the processing and uploading of the payroll to Revenue, providing payslips and the handling of the above payments.

For further information on the payroll and reporting changes, please contact our office and we will answer any of your queries.



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