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Employer Reporting of Benefits: Enhanced Reporting Requirements (ERR)
Article Employer Reporting of Benefits: Enhanced Reporting Requirements (ERR)
Finance Act 2022 introduced the requirement for employers to notify Revenue of certain payments made to employees known as ‘reportable benefits’. The introduction of this reporting requirement is subject to a commencement order; however, the target implementation date is 1 January 2024.
Jillian O'Sullivan
Jillian O'Sullivan
| 3 min read | 13 Sep 2023