The Finance Act 2022 introduced Section 897C which will require employers to report details of certain expenses and benefits made to employees and directors. Reporting the details of these expenses and benefits will commence on 01 January 2024.

Phase 1 will apply to any payments you make to an employee or director under the following categories:

• Small benefit exemption
• Remote working daily allowance
• Travel and subsistence

BrightExpenses is a cloud add-on that allows you to submit Enhanced Reporting Requirements (ERR) details to Revenue Online Service (ROS) in accordance with the act.

You can send payroll submissions from Thesaurus Payroll Manager, BrightPay and Surf Payroll to BrightExpenses, and add any off-payroll expenses.