Penalties and interest: Non-payment penalty on employer monthly schedules (EMS)
Non-payment penalty on employer monthly schedules (EMS)
If you file your employer monthly schedule but don’t pay the amount calculated, you may have to pay a non-payment penalty as well as late payment penalties and interest.
How are the penalties calculated?
The non-payment penalty is 10% of the amount outstanding. If you do not pay, a further 10% penalty will be added each month an amount remains outstanding.
When you pay the amount outstanding or enter into an instalment arrangement, the last 10% penalty imposed will reduce to 5%.
Instalment arrangements
If you miss or short-pay your agreed monthly instalment amount, a 10% penalty will be charged.
Date published: 25 Mar 2008
Back to top