Do I Need to Report Employee Mileage Under ERR?
Short answer: yes. Every mileage reimbursement you make to an employee is a travel & subsistence payment and must be reported to Revenue under Enhanced Reporting Requirements (ERR) — even if it's paid at or below civil service rates and is fully tax-free.
Yes — mileage must be reported under ERR
Mileage reimbursements are classified as travel and subsistence payments under ERR. Every mileage payment to an employee must be reported to Revenue via ROS on or before the date you make the payment. For full details on filing timing, see our ERR Reporting Deadlines guide.
What Exactly You Report
Revenue doesn't want your mileage log. They want two things:
The amount paid
The exact euro figure you transferred to the employee as mileage reimbursement.
The payment date
The date the money left your account — not the date the trip happened.
Key clarification: You report the reimbursement amount, not the distance driven, the route taken, the engine size, or the rate per kilometre. Revenue wants to know how much you paid and when — that's it for ERR purposes.
What you DON'T report under ERR
You still need to keep these details in your mileage log for audit purposes — but they don't go into the ERR filing.
Tax-Free Doesn't Mean Exempt from ERR
This is where many employers get caught. If you reimburse mileage at or below civil service rates, the payment is tax-free for the employee — no PAYE, USC, or PRSI. But it still must be reported under ERR. Tax-free status and reporting obligations are separate things.
At or below civil service rates
- Payment is tax-free for the employee
- No PAYE, USC, or PRSI deduction
- Still must be reported under ERR
Above civil service rates
- Excess above civil service rate is taxable
- Employer must deduct PAYE, USC, PRSI on excess
- Full amount must be reported under ERR
Real-World Example
Scenario: You pay your sales rep Sarah €285.40 for a Dublin–Cork round trip on Friday 14 March. She drives a 1.6L diesel (over 1,500cc category). The amount was calculated using civil service rates.
What goes into ERR: €285.40, paid 14 March, categorised as travel & subsistence.
What stays in your records: The mileage log showing 528 km, Dublin–Cork–Dublin, over 1,500cc, Bands 1 & 2 applied, vehicle reg 191-D-12345, purpose: client meeting at Acme Ltd.
Frequently Asked Questions
Related Resources
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