The Mandatory Reporting Obligations for Employers in Ireland

While large employers may have additional reporting responsibilities, all employers in Ireland have a minimum level of responsibility to report certain matters. Here we look at some of the different headings of mandatory reporting obligations for employers in Ireland.

1. Revenue's Enhanced Reporting Requirements (ERR)

From 1 January 2024, employers and payroll processors will be required, in accordance with section 9 of the Finance Act 2022 which inserted section 897C to the Taxes Consolidation Act 1997, to report to Revenue details of certain payments made to employees and directors.

• Small benefits (those up to €1,000 in value);
• Remote working daily allowance; and
• Travel and subsistence.

This is phase one of the ERR that will apply to employers. Revenue has not yet indicated when or what types of remuneration will be included in future phases.

2. Gender Pay Gap Reporting

The Gender Pay Gap Information Act 2021 places a statutory obligation on organisations to analyse and account for the difference in the average hourly pay of female employees compared to male employees. The reporting obligation applies to organisations with 250 or more employees for the first two years after commencement of the legislation (i.e. 2022 and 2023). In 2024, the obligation will apply to employers with 150 or more employees, and by 2025, the obligation will apply to employers with 50 or more employees. The law will not apply to employers with fewer than 50 employees.

3. Accidents at Work

Under the Safety, Health and Welfare at Work (General Application) Regulations 2016, all employers are legally obliged to report injury of an employee as a result of an accident while at work. Injuries must be reported if your employee is unable to carry out their normal work for more than three consecutive days, excluding the day of the accident.

4. Breaches of Personal Data

In accordance with the General Data Protection Regulation (GDPR), organisations must report personal data breaches to the Data Protection Commission, where the breach presents a risk to the affected individuals. Organisations must do this within 72 hours of becoming aware of the breach.

5. Employer Share Scheme Reporting

Employers who operate share schemes or act as a trustee of certain approved share schemes, have an obligation to file returns with Revenue. Revenue recently issued updated guidance on the process for filing RSS1, KEEP1 and ESS1 forms.

6. White Collar Crime

Section 19(1) of the Criminal Justice Act, 2011 makes it an offence for a person to withhold information which he or she knows, or believes, might be of material assistance in: (a) the prevention of certain crimes by another person; or (b) securing the apprehension, prosecution or conviction of any other person for the commission of such crimes. The 2011 Act only focuses on “white-collar crimes" including offences in relation to financial activities, company law, theft, fraud, and corruption.

Please contact Shane Costelloe or a member of the Employment & Benefits team for further information.