For AccountantsUpdated June 2026

Offering ERR Compliance as a Billable Service

Enhanced Reporting Requirements quietly handed every practice a new recurring obligation: travel and subsistence now has to be reported to Revenue on or before every payment date, for every client with employees. Most practices absorb that work unbilled. This guide is about turning it into a productised, recurring service — how to package it, how to price it, how to pitch it, and how a free practice dashboard makes it genuinely profitable to deliver.

The Opportunity ERR Created

Before ERR, travel and subsistence was a year-end clean-up. Now it's a continuous filing obligation tied to every pay run. Clients have to do it, most don't want to think about it, and the penalty for getting it wrong is real — loss of tax-free treatment, with PAYE, USC, and employer PRSI exposure if Revenue reclassifies a payment.

That's the textbook definition of a service worth paying for: recurring, necessary, and risky to get wrong. The only reason it isn't already billed at most practices is that, done manually, it's awkward to deliver profitably. Fix the delivery and the service sells itself.

1. How to Package It

Define a clear, recurring scope so the client knows exactly what they're getting. A simple two-tier structure works well.

Core: ERR filing

  • Validate the client's reimbursed travel and subsistence each pay run.
  • Generate and submit the ROS-ready ERR export, on or before payment.
  • Track filing status and keep the records.

Managed: full T&S compliance

  • Everything in Core, plus rate accuracy assurance (bands, the lesser-of rule, subsistence eligibility).
  • Audit-ready records and a year-end pack.
  • A point of contact for the client's T&S questions.

The mechanics of delivering this across a client book are covered in managing ERR for multiple clients.

2. How to Price It

There's no single market rate — set yours by your client base and the value of the risk you're removing. Four common models:

Flat per client / month

Simplest to sell and forecast. One recurring fee per client, regardless of pay runs.

Tiered by headcount

Bands by number of employees, reflecting the volume of reimbursements to handle.

Per pay run

Fits clients with irregular or seasonal payrolls; aligns the fee with the actual filings.

Bundled into the retainer

Fold it into an existing compliance package to lift the overall engagement value.

Illustrative only — set your own numbers. Say you charge a modest recurring fee per client and delivery takes a few minutes per pay run from a centralised dashboard. With free practitioner access and an affordable per-client plan, most of that fee is margin. Multiply by your client book and it's a meaningful, recurring revenue line for very little incremental effort. (These are illustrative mechanics, not a recommended price or a market rate.)

3. How to Pitch It to Clients

Lead with the client's risk and relief, not your fee. The pitch is short:

"Since 2024, your travel and subsistence has to be reported to Revenue on or before every payment date. If it's late or wrong, you can lose the tax-free treatment and face PAYE, USC, and PRSI on it. For a small monthly fee, we'll handle that for you — captured correctly, filed on time, every pay run, with the records kept."

  • Risk removed: timely, correct filings protect their tax-free treatment.
  • Admin removed: they stop thinking about ERR entirely.
  • Trusted adviser: it deepens the relationship beyond year-end accounts.

4. Why the Free Practice Dashboard Makes It Profitable

A service is only worth offering if you can deliver it cheaply enough to keep the margin. That's exactly what a centralised, free practice dashboard does.

No per-seat practice cost

Free practitioner access means the software cost on your side is zero — the fee you charge isn't eaten by tooling.

Minutes, not hours

Data captured at source with correct rates plus a ROS-ready export per client means delivery is minutes per pay run — the margin lives here.

Scales without headcount

Because per-client effort is small, you can add clients to the service without adding staff — the revenue scales, the cost barely moves.

How Expense.ie Makes the Service Work

  • Free practitioner access — manage every client from one practice dashboard with no per-seat charge on your side.
  • Correct at source — civil service rates, progressive bands, and the lesser-of rule applied as clients log expenses, so there's nothing to fix.
  • ROS-ready ERR export per client — generate, file, and track per client per cycle in minutes.
  • Affordable client plans — see pricing; the gap between what you charge and what it costs is your margin.

Practitioner FAQ

Related Resources

Turn ERR Into Recurring Revenue

Free practitioner access gives your practice everything you need to deliver a profitable T&S/ERR compliance service — one dashboard, ROS-ready exports per client, and per-client filing tracking. Package it, price it, and bill it.

Free for practitioners. No per-seat charge to manage your clients.