Enhanced reporting requirements (ERR) for employers were legislated for in Finance Act 2022, with the measure to take effect when a Commencement Order is signed by the Minister. The Commencement Order was signed on 14 December 2023, shortly before publication of this article. Unfortunately the Regulations have not yet been released at the time of writing. Further discussion will be included in future issues of the Irish Tax Review. These new requirements will take effect from 1 January 2024. The requirements will apply to all employers with an Irish payroll obligation. This includes items provided to directors and shadow payrolls.