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When is the ITF contribution due, and what does it cost to be late?

The ITF due date most sources give is 1 April of the following year. ITF's own page is not that specific, so here is what is confirmed and what is not.

2 min readBy the Docufy editorial team

Quick answer

ITF's own page does not state a fixed due date. Professional sources, including Koriat Law, cite the Act as setting 1 April of the following year. The same sources describe a late penalty of 5% of the unpaid amount for each month or part of a month. Treat both figures as well-sourced but not agency-confirmed, and check with ITF directly if a large sum is at stake.

Due date (as reported)
1 April of the following year
Late penalty (as reported)
5% of the unpaid amount for each month or part of a month
Confirmed by ITF itself
not directly stated on ITF's own pages
Contribution rate
1% of total annual payroll
On this page

Employers searching for the ITF due date usually want one plain date. The honest answer has two parts: a widely quoted date, and a gap in what ITF itself confirms.

What ITF's own page says

ITF's employer registration page describes contribution as due "in respect of each calendar year and or the prescribed date", without naming that date. That wording alone does not settle the question.

The date professional sources give

Several professional sources fill that gap the same way. Koriat Law, quoting the Act directly, along with PwC and Andersen, all point to 1 April of the following year.

Because this figure comes from professional commentary rather than an ITF page stating it outright, treat it as well-sourced rather than officially confirmed. For most employers it is a safe date to plan around, but it is worth naming your source if the point is ever disputed.

The late penalty, and the same caveat

The same gap applies to the penalty for paying late. ITF's own pages do not spell out a figure. Koriat Law and Andersen both describe 5% of the unpaid amount for each month or part of a month, added on top of the amount still owed.

This is not a flat, one-off charge. As reported, it accrues for every month, or part of a month, that the payment stays outstanding. A contribution left unpaid for several months can accumulate a meaningful add-on well beyond the original amount.

One detail worth knowing: the sources note that ITF's Director-General has the power to waive this penalty, in whole or in part. That is a discretion to ask about, not a right to assume.

What this means in practice

  1. Work out your contribution for the year using 1% of total annual payroll on your full payroll figure.
  2. Aim to pay by 1 April of the following year, the date most professional guidance points to.
  3. Keep your payment evidence, whichever date you pay on.
  4. If you are already late, pay promptly rather than waiting, since the reported penalty grows with time.
  5. For a large or disputed amount, ask your ITF Area Office directly rather than relying on secondary sources alone.

Common mistakes

  • Treating the widely quoted due date as an official ITF statement, rather than a sourced estimate.
  • Ignoring the penalty because no single ITF page states a figure.
  • Waiting months to pay once a deadline has passed, letting a monthly add-on build up.
  • Not asking about a waiver where the Director-General has discretion to grant one.

Once your payment is sorted, the ITF compliance certificate guide covers what happens next, and who must pay the ITF levy is worth checking first if liability itself is still in question. A vetted partner firm can also take on your ITF compliance certificate filing once your contribution is up to date.

Questions people ask

Does ITF's website state the exact due date?

No. ITF's page only refers to each calendar year and a prescribed date, without naming it. 1 April of the following year is the figure professional sources such as Koriat Law and PwC give, quoting the Act directly.

How is the late penalty worked out?

Sources including Koriat Law and Andersen describe 5% of the unpaid amount for each month or part of a month, added to the amount still owed. The Director-General can waive this in whole or in part.

Is the penalty a one-off charge?

No, as reported it accrues monthly. The longer a contribution stays unpaid, the larger the add-on becomes.

What should I do if I am not sure my payment is on time?

Pay as soon as you can and keep the payment evidence. If a large amount is involved, confirm your position directly with your ITF Area Office rather than relying on a due date alone.

Sources

Last checked 27 Sep 2026. Fees and rules change; the agency that issues the document has the final word. See our editorial policy.

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