Frequently Asked Questions

Can I have multiple Remote Working Daily Allowance rates?

Yes, a company can allow for multiple remote work daily rates within the same pay period (e.g. a higher rate for a longer day and a lower rate for a shorter day). This can be done on SimplePay by creating a custom item that is a copy of the Remote Working Daily Allowance system item:

  1. Go to Settings > Custom Items.
  2. Click Add and then copy of an existing system item.
  3. Enter a unique name and select "Remote Working Daily Allowance" from the drop-down menu.
  4. Click Save. Note that you can customise the payslip label if necessary.

Refer to the following help pages for more information:

Should I include zero-value ERR items in my submission?

No, including zero-value ERR items on payslips will not display them on the Regular Submissions page — even after the payslips for that period have been finalised. Revenue has advised that reporting nil values for ERR is not necessary.

Have my certificates been changed (or updated) for ERR?

As per Revenue's instructions, SimplePay has automatically upgraded existing employer ROS certificates loaded on the system to include ERR permissions. It's important to note that these permissions do not automatically extend to any sub-certificates under the employer's certificate. Also, note that when adding a new certificate to SimplePay, you'll need to confirm that, on the Employer Filing Details page (under Settings), the Permissions drop-down is set to "Payroll (with ERR)".

Are there restrictions on agent certificates?

An employer cannot have both a Payroll & ERR Agent AND an ERR Only Agent, as detailed in Revenue eBrief No. 232/23. When the second agent request is made for ERR permissions, it will cause the first agent to lose their ERR permissions. Revenue has advised that employers who require an additional ERR agent certificate will be required to create an employer sub-cert with ERR permissions and make it available to the additional ERR agent(s).

Should I maintain records of ERR items?

According to the Income Tax (Employments) Regulations 2024, employers are mandated to keep all ERR documentation and records pertaining to the provision of a reportable benefit to an employee for a period of six years after the year in which they were produced. Revenue may, in some cases, authorise shorter periods by notifying the employer in writing.