MiCAR Series Asset Referenced Tokens (ARTs)
This is the fourth article in our Markets in our Crypto Assets Regulation (MiCAR) series, focusing on remuneration policy governance for Asset Referenced Tokens (ARTs).
Payroll Ireland newsletter Issue 3 - ERR - November 2023
From January 2024, there will be a mandatory requirement for employers to report to Revenue on certain expenses or benefits paid to employees on a real-time basis. Enhanced Reporting Requirements was introduced in Finance Bill 2022, Section 897C of the TCA 1997.
What is it?
Employers will be required to report details about certain expenses or benefits to Revenue in electronic format on or before the date of such payment on behalf of employees.
Enhanced Reporting Requirements (ERR) will apply to enhanced benefits paid directly to employees in three categories. Expenses made by employers on behalf of employees will not be reportable. For more information check read our Newsletter.
Check out our recent webinar: Understanding Enhanced Reporting Requirements (ERR) & recent HR & Employment Law updates, with our expert panel including Martin Hunt, Revenue Commissioners - Personal Division.
Payroll Ireland newsletter - Enhanced Reporting Requirements (ERR)
Chief Financial Officer, Clúid Housing
Clúid Housing is currently seeking applicants for the role of Chief Financial Officer.
Tax newsletter Q2 2024
Welcome to the latest edition of the Forvis Mazars Tax Newsletter. Our newsletter is designed to keep you abreast of the latest updates and opportunities in the ever-evolving tax landscape as we navigate the rest of 2024.
Contact
Hilary Larkin Partner, Head of Outsourcing Dublin
Jennifer O'Neill Director, Payroll & Outsourcing Dublin
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