The general rule is that if you miss the PAYE deadline of the HMRC or break one of many established rules where a penalty applies HMRC will let you know immediately the penalty applicable. However, the new PAYE late payment penalties are somewhat different from the other penalties.
If you’re looking for a low admin benefit to be given to your employees, vouchers may be the answer. The range of goods and services you can provide this way is huge, making them more appealing to your employees.
Reimbursing expenses to your employees the cost of their business travel etc. is tax and NI free. But is there a possibility of paying a fixed-rate allowance instead to make them better off.