PAYE/NICS LATE PAYMENT

摘要

HMRC has issued penalties for late payment of PAYE and national insurance contributions (NICs) by employers during 2010/11. The first targets are employers who paid late for all or most months. Some have paid late as a matter of course for years, and saw no reason last year to change, despite warnings. HMRC is now charging a penalty of 4% of annual payroll deductions.