The P32 Employer Payment Record

We recommend that you print the P32 Employer Payment Record at the end of each tax reporting period. This report shows a breakdown of your total liability due to HMRC for the period, and you can use the values to help you determine whether or not you need to submit an EPS.

Your tax reporting period end

Your tax reporting period ends when:

  • Every pay run for each pay calendar in the period is complete. For example, if you pay your employees weekly, and your tax reporting period is monthly, all weekly pay runs need to be complete that fall into the relevant tax month. To download a useful copy of the 2016/2017 tax calendar, click here.

  • All full payment submissions (FPS) to HMRC relating to these pay runs have been made successfully.

    The P32 Employer Payment Record option isn’t available if there are failed or pending submissions for the relevant tax reporting period.

There may be a very short delay after you successfully submit the last FPS of the tax reporting period before the relevant totals are added to the P32 Employer Payment Record.

To print the P32 Employer Payment Record

  • 1. Complete the final pay run in the tax reporting period.

The Completed Pay Run window appears.

  • 2. Under HMRC Real Time Information (RTI) Scheme, click P32 Employer Payment Record.
  • 3. Using your browser options, print or save the report.

Understanding the P32 Employer Payment Record

PAYE Values
1 PAYE / Income Tax The gross amount of PAYE / Income tax deducted in total from employees for the reporting period.
2 PAYE offset against NI Employment Allowance ** If employment allowance is claimed during the tax year this is the amount offset against PAYE.
3 Student Loan Deductions The total amount of student loan deductions recovered from your employees.
4 Total Income Tax ((1 – 2) +3) The subtotal for PAYE values.
National Insurance Contribution Values (NICs)
5 Employee NICs The total employee NI contributions for the reporting period.
6 Employer NICs The total employer NI contributions for the reporting period
7 Employer’s NICs offset against NI Employment Allowance * Employers NI contributions that are to be offset by the NI employment allowance.
8 Total NICs before Statutory Recovery & Compensation (5 + (6 – 7)) The subtotal of employee and employer NI contributions.
Statutory Payment Recovery & Compensation Values
9 Total SMP Recovered The total Statutory Maternity Pay recovered.
10 NIC Compensation on SMP (if due) The NI contribution compensation on Statutory Maternity Pay due if eligible for small employers relief.
11 Total OSPP Recovered The total recovery of Ordinary Statutory Paternity Pay.
12 NIC Compensation on OSPP (if due) The NIC compensation on Ordinary Statutory Paternity Pay if eligible for small employer’s relief.
13 Total ShPP Recovered (incl. ASPP Recovered) The total Shared Parental Pay recovered and includes Additional Statutory Paternity Pay, if due.
14 NIC Compensation on ShPP / ASPP (if due) The NIC compensation on Shared Parental Pay / Additional Statutory Paternity Pay, due if eligible for small employers’ relief.
15 Total SAP Recovered The total Statutory Adoption Pay recovered.
16 NIC Compensation on SAP (if due) The total NIC compensation on Statutory Adoption Pay, due if eligible for small employer’s relief.
17 Total of Recovery and Compensation values (9 to 16) The subtotal of values 9 to 16.
Total P32 Liability
18 Net National Insurance (8 – 17)
19 Total Amount Due this P32 period (4 + 18) This is the amount due to HMRC.
P32 Adjustments
P32 Amendments from corrections made in earlier periods This shows any corrections made to earlier tax reporting periods.
HMRC Refunds brought forward from previous P32 period(s) This shows if you selected to offset a previous reclaim of P32 liability in an earlier period from a future period, rather than a refund direct from HMRC.
NI Employment Allowance – Summary
NI Employment Allowance brought forward
Employer’s NICs offset against NI Employment Allowance *
PAYE offset against NI Employment Allowance **
NI Employment Allowance to be carried forward

For information about how to claim NI employment allowance, please refer our help guide.

To reprint the P32 Employer Payment Record

There may be times when you need to reprint the report for a previous tax month or quarter.

  • 1. Click the Pay Runs tab, then click the last pay run you processed in the tax reporting period you want to view.
  • 2. Under HMRC Real Time Information (RTI) Scheme, click P32 Employer Payment Record.
  • 3. Using your browser options, print or save the report.

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