Insights

Enhanced Reporting Requirements

From 1 January 2024, employers must report the expenses and benefits outlined below on a real time basis on or before the date the benefit/expense is provided/paid to the employee.

Small Benefit Exemption – employers must report the value of the benefit provided, and the date the benefit was provided to the employee.

Remote Working Daily Allowance – the total number of days worked remotely, the amount paid and the date the payment was made.

Travel and Subsistence – the amount paid under the subcategories (for example: travel vouched, travel unvouched, subsistence vouched, subsistence unvouched, site based employees, eating on site allowance and emergency travel) along with the date the payment was made.

Reporting will take into account the date that expenses are paid to employees therefore a requirement to submit a report will arise in respect of expenses paid in 2024, regardless of the fact  that they were incurred by the employee in 2023.

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