om 6 October 2014, HMRC was due to include smaller employers in the penalty regime for late filing of Real Time Information (RTI) payroll returns for 2014-15.
HMRC have announced that this penalty process will be delayed for a number of smaller employers.
They will now start from:
- 6 October 2014 for employers with 50 or more employees
- 6 March 2015 for employers with fewer than 50 employees
The size of the late filing penalties depends on the number of employees within the PAYE scheme.
| Number of employees | Penalty per PAYE scheme |
| 1 to 9 | £100 |
| 10 to 49 | £200 |
| 50 to 249 | £300 |
| 250 or more | £400 |
HMRC will use the latest information available to determine the number of employees, and the size of the filing penalty for each period where a return is late.
