Updated guidance on failing to report payroll information Article Image

Updated guidance on failing to report payroll information

Information for late or non-filing of PAYE has been updated - learn more about what this means for your business.

Back in 2012, HMRC phased in Real Time Information (RTI) to improve the operation of PAYE. Under RTI, information about tax and other deductions under the PAYE system is transmitted to HMRC by the employer - every time an employee is paid.

If this information is inaccurate or filed late, employers can incur a penalty.

PAYE Penalties

Employers can get a penalty if:

  • your Full Payment Submission (FPS) was late
  • you did not send the expected number of FPSs
  • you did not send an Employer Payment Summary (EPS) when you paid no employees in a tax month

Penalties are paid based on the number of employees you have. Monthly penalties start at £100 for one to nine employees, increasing up to £400 for those with 250 or more employees. If you run multiple PAYE schemes, you can be charged penalties for each.

Employers can appeal penalties if they have a reasonable excuse, but it is preferable to ensure accurate, timely reporting.

You can find more guidance on HMRC's website.

I outsource my payroll - whose responsibility is it?

Ultimately, it is the employers' responsibility to ensure PAYE reports are filed on time, and you would incur a penalty if late. If you outsource your payroll, it is important to clearly understand expectations so that the payroll can be calculated, approved and submit in a timely fashion.

How Aspen Waite can help

We provide a comprehensive and timely payroll service, helping to ensure you don't miss any filing deadlines, and that the information you submit is accurate.

For more information on how we can help manage your company's payroll, whether you employ one person or one hundred, get in touch today.


Get in touch for expert advice and solutions for you or your business.

Call us on: 01278 445151