The 19 May deadline has now passed, however companies with fewer than 50 employees will still be entitled to the payment if they file returns online before 26 May.
P14s and P35s must be filed online by that date and paper copies must be submitted by 27 May to avoid a penalty.
Online filing is compulsory for companies with more than 50 employees.
Smaller companies still have time to file returns and win rebate
There is still time to qualify for a 75 tax-free payment for filing 2008-09 Employer Annual Returns.