| Number | Text |
|---|
| 1 | Not late |
| 2 | Reasonable excuse |
| 3 | Corrected an earlier payroll report |
| 4 | Employee who’s either paid less than £112 or has worked with you less than a week |
| 5 | Payment subject to Class NICs but P11d/P9D for tax |
| 6 | You pay your employee based on their work on the day (for example, harvest workers paid based on how |
| 7 | You’re an overseas employer paying an expat employee, or you pay them through a third party |
| 8 | You pay your employee in shares at less than market value |
| 9 | You make any other non-cash payment (for example, vouchers or credit tokens) to your employee |
