Updated 1st April 2026 | 2 min readPublished 30th September 2014
HMRC will begin introducing penalties for employers who file late submissions of their payroll information. For employers with over 50 employees, this will begin from 6th October 2014.
For employers with less than 50 employees, this will be introduced from 6th March 2015.
The penalties may be issued for several reasons:
• Your FPS is late
• The number of FPSs sent is incorrect
• An EPS wasn’t sent when no employees were paid in a tax month
These monthly penalties can be as high as £400 and are dependent the number of employees you have.
However, penalties won’t be charged for new employers that send their first FPS within 30 of paying an employee or it’s your first failure in the tax year to send a report on time.
HMRC will issue a late or non-filing General Notification Service [GNS] warning message to alert employers that they appear to be default, allowing you the opportunity to update your information before a penalty is issued via a filing penalty notice.
Read more on the HMRC website to fully familiarise yourself with these new payroll rules.
If you’re unsure on how to issue an FPS via your IRIS payroll software, find the answer on the KnowledgeBase.
If you’re struggling to keep up with all the changes in payroll, why not consider outsourcing your payroll to the IRIS Managed Payroll team. Find out more about the benefits of outsourcing by reading the latest guide “Why payroll outsourcing could be the best decision you make today.”
This concern is something that IRIS shares and we are helping accountants and businesses every day understand sufficiently the existence or implications of workplace pensions.
The campaign also raises concerns over the volume of businesses needing to deal with automatic enrolment. IRIS is well equipped with scalable automatic enrolment solutions but good quality and appropriate advice is likely to come at a premium as the volume of businesses staging increases.
The ‘No-one gets left behind’ campaign highlights the eight things you need to know to be ready for auto enrolment including communications, data management skills, scheme selection and sheer manpower required
The campaign also raises concerns over the volume of businesses needing to deal with automatic enrolment. IRIS is well equipped with scalable automatic enrolment solutions but good quality and appropriate advice is likely to come at a premium as the volume of businesses staging increases.
To find out how IRIS are helping businesses and accountants stage visit iris.co.uk/aeinsightIRIS are proud to be supporting the ‘No-one gets left behind’ campaign launched by Accounting Web. The campaign has been launched to alert as many accountants as possible to the obligations implied by automatic enrolment.
Stephanie Coward is Managing Director for HCM at IRIS, where she leads the strategy, innovation and growth of the organisation’s HR and payroll portfolio. She is responsible for positioning IRIS as a trusted partner to HR professionals and ensuring its solutions support the evolving needs of modern workforces.
With more than 25 years’ experience in the technology sector, Stephanie brings deep commercial and operational expertise, with a passion for improving the employee experience through technology.
Stephanie is committed to advancing IRIS’ HCM offering and helping organisations build more resilient, empowered workforces.
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