On 18 February 2025, Inland Revenue notified that it is increasing its focus on payday filing. Inland Revenue advised that it will be writing to employers to check that they have filed the correct employment information for periods in which it thinks that it may not have been completed correctly. Inland Revenue’s warning encourages employers to make contact if they believe they may have filed incorrectly. You can read more about the warning provided by Inland Revenue here.
Employment information must be submitted online within two working days after each pay day, and within 10 working days after each pay day when filing by paper. For employees who file twice a month by paper, employment information must be submitted 10 working days after the 15th and on the last day of month.
If employers fail to file on time, they may receive a warning rather than a “check-in” letter. However, if they continue to not file their employment information, they may incur non-filing penalties and interest. This is just another example of the work Inland Revenue continues to do to ensure that the relevant information has been filed, so that they can continue with the collection of taxes.
It is important to note that while filing the employment information is vital, you must also pay the relevant payroll taxes. Failing to return PAYE is a criminal offence. If you think that you have made a mistake with your employment information filings or PAYE in the past, please reach out to us. We can assist you to correct mistakes, and mitigate penalties and interest where appropriate.
This article is intended for informational purposes only and should not replace specific tax advice. For personalised advice on all tax matters please contact us.
This article was accurate at the time of publishing.
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