Starting in January 2024, employers will have an obligation to furnish specific information regarding payments issued to directors and/or employees. This obligation will be part of an Enhanced Reporting mandate imposed by Revenue.

Where an employer makes a payment under one or more of the following categories, they are required to report details of these payments to Revenue on or before the date of payment.














Revenue is engaging separately with Software providers to ensure their systems integrate with Revenue systems for reporting submissions through file uploads.

Further information on Enhanced Reporting is available at