Penalties for failing to electronically file
An employer or preparer who is required to file a tax document electronically and instead files on paper, is subject to the following penalties:
a $50 penalty for each tax document not electronically filed;
a $50 penalty for failure to pay electronically; and
a penalty specific to your tax type for failure to file.
In addition, any overpayment claimed on a return that was required to be electronically filed will not be eligible to receive interest until the document is filed electronically.
Filing using prescribed format within 30 days of notification – If within 30 days after notification from the Tax Department by certified mail, the employer files its quarterly combined withholding, wage reporting, and UI return using the prescribed format, the penalty imposed for failure to file using the prescribed format will be abated.