Penalties and Interest Penalties and Interest Regular contributory employer Reimbursable employers Employers are subject to interest and penalties if they do not file a report when due. The interest and penalties are computed differently for a regular contributory employer and for a reimbursable employer. If an employer is unable to pay the contributions timely, the contribution report should be filed on time to avoid being charged a late filing penalty. Penalties may be waived if the employer can show, to the satisfaction of Employment Security Tax, that the report was not filed for a reasonable cause.
Interest continues to accrue until payment is received for the full amount due.