|8 Jan 2024
|Charity Sector News
From 1 January 2024, all employers will be required to report three categories of non-taxable payments on a real-time basis.
Phase 1 of the Enhanced Reporting Requirement will focus on the following tax-free payments:
We sought specific clarification from Revenue who have confirmed that ERR will apply to charity directors/board members (e.g. if they receive mileage/travel costs). If your Board Members receive such expenses, they will need to form part of your return from 1st January 2024.
More information here.