1. Wrong file selected to upload to this position
2. Spreadsheet contains empty rows or columns
3. Maximum file size limit exceeded
4. Multiple companies not permitted

Recommended Action:
1. Wrong file selected to upload to this position :
You have selected the wrong file to upload to this position e.g. for CIS 300, you may have selected to upload the contractors file to the sub-contractors position, and the sub-contractors file to the contractors position. For P14 and P35 this may mean the P14 and P35 files may have been wrongly placed. Please ensure you upload the correct file to the correct position.

2. Spreadsheet contains empty rows or columns:
The file you select to upload must not include any blank rows or columns. Please check your file to ensure there are no empty rows or columns in it.

3. Maximum file size limited exceeded:
The maximum number of sub-contractors e allowed per upload for CIS 300 or CIS Verification is 6,000 (six thousand) at a time. For P14 files the maximum number is 25,000 (twenty five thousand) employees at a time.

4. Multiple companies not permitted:
Only one contractor or one company's details can be eFiled at a time. If you have multiple companies details, they must be eFiled individually.

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