If your payment arrives late you may be liable for a late payment penalty.

The late payment penalties will apply to all employers, not just the large ones.

The section 'Notification of a late payment penalty' gives more information.

You may be charged a late payment penalty if you pay less than is actually due.

The 25% cap above applies to the 5% late filing penalty and the 0.5% late payment penalty together.

If you pay late, you may be charged a late payment penalty.

The late payment penalty itself increases the amount of debt the consumer has.

The late payment penalties apply to all employers.

Some banks are now quietly granting several days' grace before assessing late payment penalties.

Section 94 does not apply to late filing or late payment penalties.