PAYE Directions for Non-Resident Employees of Irish Private Sector Employments

From 1 January 2024, employers who pay any of the expenses/benefits below to their employees will be required to report those benefits to Revenue.

  • Travel and Subsistence
  • Small Benefit Exemption
  • Remote Working Daily Allowance

To report these expenses/benefits, Employers and Agents will need Enhanced Reporting Requirements (ERR) permissions.


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