HM Revenue and Customs (HMRC) has written to employers this week with a reminder about the late penalties for missing the 19 May deadline for their 2011-12 employer annual returns.
Employers that missed the deadline will receive an increased penalty if they do not act by 19 June.
Even if an employer has no return to make, they need to tell HMRC this is the case. Failure to do so can also head to a penalty.
Penalties are charged at a rate of £100 per 50 employees for each month, or part month, that a return is late.
Read more articles on tax and legislation