Reporting small benefits to Revenue (ERR): a step‑by‑step guide
Updated 05/10/2026
Short answer
Since 1 January 2024, Irish employers must report each small benefit to Revenue through Enhanced Reporting Requirements on or before the day it's given, with the employee's PPSN, employment ID, date and value.
What you report
For each reward: the employee's PPSN and employment ID, the date given, the value and that it's a small benefit.
How to submit
Upload the file through Revenue Online Service (ROS), or give it to your accountant or payroll bureau. WorkPerks creates the ERR file in one click.
What your team really keeps
Typical take-home from a payroll bonus
€233
As a WorkPerks reward — each person gets
€500
Extra in your team's pockets
€4,005
A qualifying Small Benefit Exemption reward is not subject to employer PRSI. This comparison is approximate and assumes 11.15% employer PRSI plus combined employee deductions of about 28% (standard) or 48% (higher). Up to €1,500 and five rewards per person each tax year. Not tax advice.
Common questions
- When must small benefits be reported?
- On or before the date the benefit is given to the employee.
- Does my accountant need to be involved?
- Not necessarily, but many employers pass the ERR file to their accountant to upload.
See what your staff would get
Open a sample reward in 10 seconds.
General information, not tax advice. Check with your accountant or Revenue for your situation.