PAY-06 — Late remittance penalties

Current — Verified against the live source. Safe to cite.

Late remittance penalties: 3% (1–3 days late), 5% (4–5), 7% (6–7), 10% (more than 7 days or no remittance), 20% for a second or subsequent occurrence in a calendar year where knowingly or through gross negligence

Sources

Remitting due dates (primary)

Record

Anchor ID: PAY-06 (permanent)
Jurisdiction: FED
Section: 2.7 Employment status, payroll and information returns
Verified: 2026-08-27 — by a person, against the source
Review cycle: legislative