Effective 1 January 2024, Ireland introduced enhanced reporting requirements whereby employers are obligated to report to the Revenue details of the following non-taxable expenses and benefits provided to employees and directors on or before the payment date to the employee:

• Items that meet the conditions for the small benefit exemption.
• Payments related to the Remote Working Daily Allowance; and
• Expenses incurred for travel and subsistence.

Revenue announced in early 2024 that while employers must comply with the enhanced reporting requirements, Revenue did not impose penalties for noncompliance or late filing until 1st January 2025. Employers need to ensure that they have the relevant processes and procedures in place to report these benefits in a timely manner from 1st January 2025.

Flat Rate Expenses

If you are entitled to Flat Rate Expenses, please note from 1 January 2025 you will have to claim this credit using PAYE Services; they will not be added to your tax credits certificate automatically as in previous years.