Employers in Ireland are required to report additional details of certain expenses and benefits to Revenue Online Service (ROS). The payment categories that must be reported to ROS are:
- Travel and subsistence
- Small benefits vouchers
- Remote working daily allowance
For more information on the enhanced reporting requirements, see https://www.revenue.ie/en/employing-people/becoming-an-employer-and-ongoing-obligations/err-jan-2024/index.aspx.
When you commit a normal or off-cycle pay run that includes ERR payments, an ERR submission is created and sent to Revenue at the same time as the Payment Submission Request (PSR). You can configure and categorize the allowances that are included in ERR submissions and preview active submissions.
Include and Categorize Allowances in ERR Submissions
In the Payroll Set-up > Earnings and Deductions screen, you can configure the allowances that are included in ERR submissions. When the Expense Type for ERR drop-down list is populated in an allowance, that allowance is included in ERR submissions. The Expense Type for ERR drop-down list only shows in allowances where the Allowance Type field, in the Tax and Compliance subtab, is set to Reimbursement or Memo Calc.
To include allowances in ERR submissions:
- Go to Payroll Set-up > Earnings and Deductions.
- In the Earnings tab, select an Ireland allowance with the Reimbursement or Memo Calc earning type.
- In the Options tab in the Settings by Country section, select an expense type in the Expense Type for ERR drop-down list. When the drop-down list is populated, the allowance is included in ERR submissions and categorized under the expense type that you select.
Preview an Active ERR Submission
Role feature access: Payroll > Pay Run Management > Preview
You can preview active ERR submissions in Payroll > Pay Run management in the Preview > ERR Submissions subtab. The tab shows the payments that will be included in the ERR submission for the pay run, with additional information such as the ERR Submission Reference number, Line Item ID, Category, and subcategory of the payment.
Review an Archived ERR Submission
After you commit a pay run that includes an ERR submission, the following reports are created and can be downloaded in the Payroll > Archived Reports screen:
- ERR Summary Report Legal Entity: Shows the payment totals for the legal entity that were reported to Revenue for each expense and benefit in the pay run.
- ERR Summary Report Legal Entity Employees: Shows the individual employee line items that were reported to Revenue in the pay run.