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What are the penalties for non-payment or late payment of PAYE?

Late or non-submission of EMP201/EMP501 incurs administrative penalties and late payments have an automatic penalty of 10%. Interest is also levied on both the return amount and penalty amounts.

Updated at 2025-09-27 23:00:41

Related questions
  • No tax is on the payslip?
  • I missed a payslip from the prior period and already generated an EMP201. What now?
  • What is Pay As You Earn (PAYE)?
  • Who is required to deduct and pay PAYE?
  • How is PAYE calculated?
  • When and how must PAYE be paid?
  • How do employers register for PAYE?
  • What are the penalties for non-payment or late payment of PAYE?
  • What is the reconciliation process for PAYE?
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