Employee benefits
How to report tax-free rewards to Revenue (ERR), step by step
Last updated 30 October 2026. Checked against Revenue's ERR guidance on that date.
When you give an employee a tax-free reward under the Small Benefit Exemption, you report two details to Revenue: the date you gave it and its value. You submit them through the Revenue Online Service (ROS), on or before the day the reward is given. The reward stays tax-free; the report records that the exemption applies.
Most employers can do this in a few minutes per batch. Here is how.
What you report
| Item | Detail |
|---|---|
| Who | Each employee or director who receives a small benefit |
| What | The date the benefit was given and its value |
| When | On or before the date the benefit is given. From 1 January 2027, you can choose a later deadline (see below) |
| How | Through ROS: via software, a file upload or an online form |
| Tax due | None, if the benefit meets the Small Benefit Exemption conditions |
Step by step
Step 1: Check the reward qualifies
Before you report a reward as a small benefit, confirm that:
- it is one of the employee's first five benefits this tax year;
- the employee's running total for the year, including this reward, is €1,500 or less;
- it is not cash and cannot be redeemed for cash; and
- it does not replace salary the employee would otherwise receive.
A reward that fails any of these is not a small benefit. It is taxed and reported through your normal payroll instead.
Step 2: Set up ROS access for ERR
To submit ERR details, the employer or the agent filing for them needs Enhanced Reporting Requirements permissions in ROS. If you use a ROS sub-user certificate, the sub-user also needs ERR permissions. Agents can hold ERR-only permissions or combined payroll and ERR permissions.
If your payroll provider or accountant already files payroll for you, ask whether they also file ERR, and which permissions they need.
Step 3: Choose how you will submit
Revenue offers three routes:
- Payroll or reporting software that connects directly to Revenue. Many payroll packages support ERR; check with your provider. ERR is a separate submission from payroll, so the software needs to send small benefits separately from pay.
- ROS file upload, for batches. Revenue publishes guidance and sample files, including how to convert a CSV file to the JSON format ROS accepts.
- ROS online form, where you key in each benefit by hand. This suits small numbers of employees.
Step 4: Gather the date and value for each employee
For each reward, you need the employee, the date it was given and its value. If you reward staff with CleverCards, the Business Portal shows who received each card, its value and the date it was issued, so you can take the details straight from your order.
Record the face value of the voucher or card. Minor purchase fees are not added to the value for the €1,500 check.
Step 5: Submit on or before the day you give the reward
Under the current rules, the report must reach Revenue on or before the date the benefit is given to the employee. A simple routine: submit when you place the order, before cards go out. For a large batch, a single file upload covers every employee in the batch.
Step 6: Check, correct and keep records
After you submit, ROS provides a summary report of the totals you submitted in each category for the month. ROS also lets you amend or correct ERR submissions. Keep a running record of each employee's benefits for the year (date, value, and whether it was their first, second, third, fourth or fifth) so you can apply the five-benefit and €1,500 limits accurately.
Changes from 1 January 2027
From 1 January 2027, employers can keep reporting on or before the day a benefit is given, or choose to report by a later date. Budget 2027 materials referred to the 14th day of the month after the benefit is given; the Finance (No. 2) Bill 2026 leaves the exact date to updated regulations. We will update this page when the regulations are published.
Rewards given in December 2026 still follow the current rule: report on or before the day you give them.
Who files the report
You do, or someone filing on your behalf: your payroll provider, accountant or another agent with ERR permissions in ROS. CleverCards does not file ERR returns. We give you the date and value of every card so that whoever files has what they need.
Employers with a valid PAYE Exclusion Order are not required to report under ERR.
Full rules: Small Benefit Exemption 2026: the employer's guide
Reward your team tax-free, with the reporting details ready for every card.
This page explains Revenue's published guidance. It is not tax advice. For your circumstances, speak to your payroll provider or adviser.
References
- Revenue: Small Benefit Exemption (published 1 January 2025)
- Revenue: ERR, Information you need to report (published 22 January 2026)
- Revenue: ERR, Submitting payment details to Revenue (published 22 January 2026)
- Revenue: Tax and Duty Manual Part 38-03-33, Returns by employers in relation to reportable benefits (November 2023 edition)
- Arthur Cox: The Finance (No. 2) Bill 2026, what you need to know (23 October 2026)
- Revenue: Enhanced Reporting Requirements (ERR), Overview (published 22 January 2026)
- Revenue: Tax and Duty Manual Part 05-01-01e, The Small Benefit Exemption (updated February 2025)
- Revenue: Enhanced Reporting Requirements presentation, hosted by FSSU (27 February 2024)
- FSSU: Financial Guideline, Enhanced Reporting Requirements (January 2024)
- Deloitte Ireland: Are you ready for the Enhanced Reporting Requirements for employee benefits? (27 November 2023)
- Revenue: Enhanced Reporting Requirements FAQs
- Forvis Mazars: Payroll Ireland newsletter, Issue 3 (November 2023)
Frequently asked questions
Yes. Employers must report the date and value of each small benefit, even though no tax is due on it.
