HM Revenue & Customs (HMRC) is urging employers to file their PAYE end-of-year returns by the 19th May deadline, or they could face a penalty.

Employers with fewer than 50 employees will get a £100 tax-free incentive payment if they file online.

HMRC points out that if you want to file online for the first time then you must first register with HMRC's online PAYE service. It can take a week to get the activation PIN after you've registered, so it's important to register as soon as possible. Alternatively, you can ask an agent or payroll bureau to file your return online, and the filing incentive is still payable.

If you need help or advice, visit the HMRC website at or call the HMRC Employer Helpline on 08457 143 143. There's also a video podcast available which provides an introduction to employer filing online, which can be downloaded free from the HMRC website at