Interest on overdue payments


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If a payment is overdue, the employer must pay interest on it. Interest on all overdue payments is chargeable at 1% per month or part month.

Note

Each P30 the Collector-General issues is customised for each employer for each individual month so you should not use it to reflect the remittance of any month or employer other than that specified on the P30. If you use a form P30 with the wrong coding or registration number, payments will be appropriated incorrectly, leaving you open to further collection action.

Last modified:24/09/2008
 

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