The online filing incentive is paid to small employers who voluntarily submit their Employer Annual Return online.
Payments of incentives were made to 900,000 small employers in 2005-06 (in respect of Annual Returns for 2004-05). This represents 51 per cent. of the small employer population registered for PAYE in the qualifying period.
Payments of incentives were made to 1.18 million small employers in 2006-07 (in respect of Annual Returns for 2005-06). This represents 67 per cent. of the small employer population registered for PAYE in the qualifying period.