Failure to pay PAYE deductions to Inland Revenue

An employer must pay PAYE and other amounts deducted from an employee’s salary or wages to Inland Revenue by the due date.

Making deductions and failing to pay them to Inland Revenue is a serious offence carrying a maximum sentence of up to 5 years in prison.

The Commissioner will consider, where appropriate, the possibility of prosecution action where this behaviour is identified. The purpose of this Revenue Alert is to highlight the criminal penalties that may apply.