30 November 2023

Enhanced employer reporting

Multiple-choice questions. In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please reread the article before attempting the questions again.

  1. What does EER stand for?

  2. When is EER due to go live?

  3. What is the purpose of EER?

  4. Which of the following statements is correct? Statement 1, Under EER, employees' business expenses could take longer to be repaid. Statement 2, Under EER, the requirement to report payments on or before the point they are made could create administrative pressure

  5. What was the CCAB-I's recommendation to the minister for finance?

  6. Ahead of implementation, what action should employers take?

  7. According to EU research, how much faster than traditional methods is digital preparation of taxes?

  8. Which of the following statements is true? Statement 1, Digitalisation can help to fight fraud. Statement 2, Digitalisation is unlikely to raise government revenues

  9. How has Revenue supported employers in preparing for EER?

  10. How soon is it likely to be clear whether EER is succeeding?

1 unit