Dear Inland Revenue Department,

Its my understanding that either FIRST (or a system relating to FIRST) has started issuing penalties to employers for when it guesses there should be a payday filing even if the employer has not paid anyone on that day. I think this is to do with employers that run multiple pay cycles for different employees.

Question: How many penalties have you issued for employers not filing employment information on time, where the employer has not paid anyone on the date that they are receiving the penalty for.

Yours faithfully,

Hemant