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Penalties for filing a late report

All employers must file a tax report every quarter, including employers who have no payroll for a given quarter. If you fail to submit a report on time, you will be charged a penalty of $25 per report.

If your payment is late, you will be charged interest at a rate of one percent of total taxes due per month. A late payment penalty fee is also charged for overdue taxes:

  • First month - 5 percent of the total tax due or $10, whichever is greater.
  • Second month - an additional 5 percent of total tax due or $10, whichever is greater. 
  • Third month - an additional 10 percent of total tax due or $10, whichever is greater.
If your account is overdue and you owe $5 or more, you will get a monthly statement indicating all interest and penalty charges that you owe. You will also receive a statement if you have not filed your quarterly report. 

If you owe less than $5, interest will accrue. A statement will be mailed once the amount due is $5 or more.

You also will have to pay a penalty if you file an incomplete report or file on the wrong form.