We had a lot of questions about recent updates from Revenue and were delighted to partner with HLB Ireland for an information session online on Tuesday 8 October at 11am covering:
- Revenue guidance on determining ‘Employment’
- Enhanced Revenue Reporting requirements
- Auto Enrolment procedures
This session was recorded and can be viewed here:
The presentation slides can be found here: HLB Revenue Presentation
Further Resources
Employed vs Individual.
- Revenue Guidelines for Determining Employment Status for Taxation Purposes Part 05-01-30 – https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-30.pdf
Enhanced Reporting Requirements – ERR
- Enhanced Reporting requirements frequently asked questions – https://www.revenue.ie/en/employing-people/documents/enhanced-reporting-requirements-faqs.pdf
- Revenue Guidance on ERR – https://www.revenue.ie/en/employing-people/becoming-an-employer-and-ongoing-obligations/err-jan-2024/submitting-details-to-revenue.aspx
- Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements Part 38-03-33 – https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-38/38-03-33.pdf
- Slides on how to report through ROS Enhanced Reporting Requirements Instructional PowerPoint (revenue.ie)
Auto Enrolment
- A guide to the auto-enrolment retirement savings system for employees – https://www.gov.ie/en/publication/2c7b3-automatic-enrolment-retirement-savings-system-for-employees/#what-is-the-impact-on-existing-pensions.
- Auto enrolment general questions – https://www.gov.ie/en/publication/c6d6a-auto-enrolment-your-questions-answered/