The penalty for the late filing of a payroll report generator can vary depending on the specific jurisdiction and regulations in place. In some cases, there may not be a specific penalty for the late filing of a payroll report generator, but there could be penalties for late or incorrect payroll tax filings. These penalties can include fines, interest charges, or even criminal charges in severe cases of intentional non-compliance. It is important to consult the relevant tax authorities or professional advisors to determine the specific penalties for late filing in your jurisdiction.