All small employers who successfully file their annual return online have the incentive amount credited to their PAYE account. The vast majority of these employers ““self serve”” the incentive which means that hey deduct the amount from future payments of tax and national insurance.A minority of employers request a cheque payment of the incentive—this process takes longer than the self-service arrangements. HMRC aim to make these payments within 21 days of the date the request was received.