ERR Reporting Deadlines 2026: What Irish Employers Need to Know
The single most misunderstood thing about Enhanced Reporting Requirements: ERR reports must be filed at or before the time of payment. Not monthly. Not quarterly. Every time you pay an employee travel expenses, subsistence, a small benefit, or a remote working allowance — Revenue expects the ERR report on or before that payment date.
The Core Rule: File at Payment Time
The rule that catches most employers
ERR reports must be submitted to Revenue on or before the date the payment is made to the employee. If you reimburse mileage on Friday, the ERR report must be filed by Friday. Not the following Monday. Not at month-end.
You can't batch all expense ERR filings to month-end
There is no quarterly filing option for ERR
On or before the date you pay the employee
What Must Be Reported Under ERR
ERR covers three categories of non-payroll benefits. For each, you report the amount, the date, and the category.
Travel & Subsistence Payments
Every mileage reimbursement, subsistence allowance, and travel expense payment made to employees.
What to report: The amount paid and the payment date, categorised by type (mileage, subsistence, travel).
Note: You report the payment amount — not the distance, route, or rate used. Revenue wants to know how much you paid and when.
Small Benefit Exemption
Non-cash benefits given to employees (e.g., vouchers, gift cards) up to €1,000 per year.
What to report: The date the benefit was provided and its value.
Note: Must be non-cash. Up to 5 benefits per year, total not exceeding €1,000.
Remote Working Daily Allowance
The €3.20 per day allowance for employees working from home.
What to report: The number of remote working days, the amount paid, and the payment date.
Note: This is the one most employers forget. If you pay the remote working allowance, it must be included in your ERR filing.
How to File ERR Reports
ERR reports are submitted through ROS (Revenue Online Service). There are two approaches:
Manual via ROS
Log in to ROS, navigate to the ERR section, and enter each payment manually. Suitable for businesses with infrequent expense payments.
Payroll / Expense Software
Most Irish payroll software can generate and submit ERR filings automatically. Expense management tools like Expense.ie generate ERR-ready export files.
Penalties for Late or Missing ERR Filings
Revenue took a soft approach to ERR enforcement during 2024 and 2025, treating it as a bedding-in period. That period is over. Revenue has signalled increased enforcement from 2026.
Revenue can retrospectively treat unreported payments as taxable. A €500 mileage reimbursement that wasn't reported under ERR could become subject to PAYE (40%), USC (8%), and employer PRSI (11.05%) — turning a €500 cost into a €795+ liability.
Under existing legislation, Revenue can apply penalties for incorrect or late tax returns. These are per-return penalties, meaning each missed ERR filing date is a separate infraction.
Revenue uses ERR data for real-time risk profiling. Missing or inconsistent ERR filings flag your business for closer examination. Revenue has explicitly stated it uses ERR data to identify employers for compliance interventions.
The real risk: It's not the penalty itself — it's the loss of tax-free treatment. If Revenue disallows the tax exemption on your T&S payments because ERR wasn't filed correctly, you owe employer PRSI on every payment, plus the employee owes PAYE and USC. For a company paying €30,000/year in mileage across a team, the retrospective tax bill could exceed €17,000.
5 Common ERR Mistakes
The most common mistake. If you pay expenses on the 10th and 25th, you need ERR filings by the 10th and 25th — not a single filing at month-end.
Many employers pay the €3.20/day remote working allowance but don't include it in their ERR filing. It's a separate reportable category and must be included.
Reporting all travel payments as a single lump sum instead of categorising them (mileage, subsistence, travel fares, etc.). Revenue expects categorisation.
Using the expense date (when the trip happened) instead of the payment date (when the employee was reimbursed). Revenue wants the payment date.
There is no minimum threshold. A €15 subsistence payment requires the same ERR reporting as a €500 mileage reimbursement.
Pre-Pay-Run ERR Checklist
Run through these 5 checks before every pay run that includes expense reimbursements.
Ensure every claim included in this pay run has been reviewed and approved. Don't include pending or disputed claims.
Each payment should be tagged as mileage, subsistence, travel fares, small benefit, or remote working allowance — not lumped together.
The ERR report date must be on or before the actual payment date. If the bank transfer goes out Friday, file by Friday.
If you're paying the €3.20/day remote working allowance in this pay run, include the number of days and total amount in the ERR filing.
Generate the ERR file from your expense or payroll software, upload to ROS, and confirm submission before processing payment.
Frequently Asked Questions
Related Resources
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