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Commentary

4.5 Enhanced reporting requirements for benefits

Republic of Ireland

As from 1 January 2024, employers are required to report details of certain payments made to employees and directors. Reportable payments include those falling under any of the following categories (Revenue.ie):

  1. Ìý

    •ÌýÌýÌýÌý small benefit exemption, 4.2

  2. Ìý

    •ÌýÌýÌýÌý remote working daily allowance, 4.2

  3. Ìý

    •ÌýÌýÌýÌý travel and subsistence

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