Enhanced Revenue Reporting (ERR) for Tax-Free Gift Cards

Posted by Gary Purcell on Feb 15, 2024
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Enhanced Revenue Reporting (ERR) goes live 1st January 2024

On 1st Jan 2024, Revenue introduced new reporting requirements for 3 types of employee expenses/benefits-

  1. Travel & Subsistence Payments
  2. Remote Working Allowance
  3. Small Benefit Scheme

ERR requires employers to report the details of these 3 categories of expenses and benefits made to employees and directors. 

ROS Enhanced Revenue Reporting (ERR)  Screenshot

What needs to be reported for Tax-Free Gift Cards?

Irish employers giving tax-free gift cards to employees on the Small Benefit Scheme after 1st Jan 2024 must submit details for each employee who receives a gift card of the value of the gift card and the date the gift card was awarded.

The ERR return needs to include-

  1. Employee Name
  2. Employee PPSN
  3. Employment ID
  4. Gift Card Value
  5. Date of Benefit (ie the date the employee receives card)

ROS Online form

How is the ERR return made?

 The ERR return can either be submitted-

  1. Through the ERR Module in the Revenue Online Service (ROS), or
  2. Via payroll software (you will need to liaise with your payroll provider to find out how).

If submitting the ERR return on  ROS, you can either use the the online form to  manually make a return for individual gift card awards. Or you can download a template on ROS to capture all required details, and then import your list directly onto ROS (note you will need to convert the template into JSON or XML format).

Revenue has published a lot of detail on how to make the ERR return on ROS, including a screen-by-screen video webinar, on the ERR page on Revenue.ie

Enhanced Revenue Reporting on ROS

When does the ERR need to be made?

An ERR return needs to be submitted to Revenue either before or on the date the employee receives the gift card.

In realty, Revenue have indicated that they will not be strict on this requirement as the new ERR initiative rolls out.

Is there any system that can help with ERR and Small Benefit Compliance?

Yes! Allgo's Recognition Hub is a points-based recognition platform, combining ongoing employee engagement with a year-end tax-free Mastercard Gift Card payout. More impact, less admin, easier ERR.

To schedule a demo of the system, just click here

Allgo Recognition Hub

Ordering tax-free Allgo Mastercard Gift Card

To order tax-free gift cards today, please visit allgo.ie/allgo-mastercard-gift-card.


Tags: tax-free rewards, tax free vouchers for employees ireland, irish revenue, revenue returns, €1000 Small Benefit Scheme, Enhanced Revenue Reporting, err

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