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If you don't file your employer return by the due date and in the past 12 months you have filed all your employer returns on time we'll send you a warning letter.
If you file a return late again within 12 months we'll charge you a $250 late filing penalty.
The penalty is due two months after the date the return was due to be filed.
If you're a payday filer you're likely to have more than one due date to file employer returns in a month. You'll only be charged one late filing penalty even if you miss more than one due date in a month. The penalty is due 30 days after the end of the month in which the return was due.
Late filing penalties apply to the following employer returns:
Late payment penalties and interest are also charged on late filing penalties which are not paid by the due date.
If you don't file online when you should, we may charge you a non-electronic filing penalty. The penalty is the greater of:
For monthly filers, the non-electronic filing penalty must be paid by the 5th of the month after the return was due.
For payday filers, the penalty will need to be paid 30 days after the end of the month the information is due. Also, only one penalty will be charged for a month.