What happens if you don't report payroll information on time?
HM Revenue and Customs (HMRC) is introducing penalties for employers who report their payroll information late from: 6 October 2014 for employers with 50 or more employees 6 March 2015 for employers with fewer than 50 employees When penalties are charged You can get a penalty if: your Full Payment Submission (FPS) was late you didn’t send the expected number of FPSs you didn’t send an Employer Payment Summary (EPS) when you didn’t pay any employees in a tax month HMRC won’t c