New enhanced reporting requiring employers to provide additional information on workers benefits to Revenue come into effect from today.
The changes will require firms to provide real time information on the payment of certain non-taxable or reportable benefits provided to employees and directors.
These include small benefits provided under the small benefit exemption, as well as payments made to employees for business related travel and subsistence and the €3.20 remote working daily allowance.
In December Revenue said it understands that compliance with the new reporting rules will take a period of time to fully integrate into employers' business processes.
As a result, it said that in line with its approach to the introduction of other new reporting regimes, it would take a "service for compliance approach" until June 30th.
"This approach will involve supporting employers who are attempting to comply with their reporting obligations," it said.
"During this period, Revenue will not be operating any compliance programmes in relation to the ERR and will not seek to apply any penalties for non-compliance."
Already all employers have to submit payroll details to Revenue for each individual employee or director on or before the date they make a payment.
The details include pay, income tax, USC and PRSI deductions, as well as taxable benefits, pension contributions and redundancy payments.
