HM Revenue and Customs (HMRC) has reminded employers that they need to file their Employer Annual Returns by 19 May.

Failure to do so could mean a late-filing penalty, HMRC said.

Larger employers – those with 50 or more staff – must file their 2008/09 returns online, or there could be an extra penalty.

Smaller employers – those with fewer than 50 employees – can still file their returns on paper, but those who opt to file online will qualify for a £75 tax-free payment.

To file online, employers must first register with HMRC’s ‘PAYE Online for Employers’ service. It can take up to a week to get the activation PIN after registering, so employers shouldn’t leave it until the last minute.

Sue Williams of HMRC said: “File your annual return now so you avoid a last-minute rush, and any late-filing penalties.”