Payroll System

From the 1st January 2024, employers will be required to report to Revenue on a real-time basis three categories of non-taxable payments.

Phase 1 of the Enhanced Reporting Requirements will focus on the following tax-free payments:

• Travel and Subsistence
• Small benefits falling under the Small Benefit Exemption
• Remote working allowance of €3.20 per day

These expense payments must be reported via the payroll system.

This is an additional burden on employers as the reporting must be done in real-time.

• Mac Accountancy Services provides complete payroll and reporting services to employers.
• This includes monitoring expenses, providing payslips, paying income tax, USC and PRSI through Revenue Online Services (ROS).
• This ensures the tax affairs and Social Welfare contributions are always up-to-date and current.