The P32 Employer Payment Record

Solution Properties

Solution ID:

222001000101720

Last Modified Date:

Fri Mar 21 15:50:34 UTC 2025

Taxonomy Path:

Case category//How do I...

Author:

[email protected]

The P32 Employer Payment Record

Description

The P32 Employer Payment Record shows a breakdown of your total liability due to HMRC for the period.

It uses the figures form your Full Payment Submission (FPS) and you Employer Payment Summary (EPS). Therefore, run the P32 only after submitting both of these.

We recommend that you print or save the P32 at the end of each tax reporting period.

NOTE: A P32 is a reporting period based report, meaning you can't run it for a specific time frame or for the whole tax year.

Cause

Resolution

▼Your tax reporting period

Your tax reporting period ends when every pay run in your reporting frequency is complete. This includes every pay cycle and generates every month or every quarter. For more information on this, read Set up your payroll for reporting to HMRC.

You must submit every outstanding FPS and EPS before the P32 option becomes available.

▼Print the current period P32 Employer Payment Record

Complete the final pay run in the tax reporting period.
The Completed Pay Run window appears.
Under HMRC Real-Time Information (RTI) Scheme, find the EPS payment section.
Select Actions.
Select View P32.
Using your browser options, Print or Save the report.

Example browser download and print options

▼I don't have the P32 option

You must successfully submit every FPS and EPS within the reporting frequency. However, some situations may not require an EPS. Payroll lets you know if you need to Submit an Employer Payment Summary (EPS). You'll see the EPS status on the Payroll summary page.

▼Understanding the P32 Employer Payment Record

PAYE Values

1	PAYE/Income Tax	The gross amount of tax deducted in total from employees for the reporting period.
2	PAYE offset against NI Employment Allowance **	If claiming employment allowance in 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	Employer’s NICs not eligible to be offset against NI Employment Allowance	Employers NI contributions not eligible to be offset by the NI employment allowance.
9	Total NICs before Statutory Recovery & Compensation (5 + (6 – 7) + 8)	The amount of Employers NI for Deemed Employees not eligible against Employment allowance.

Statutory Payment Recovery & Compensation Values

10	Total SMP Recovered	The total Statutory Maternity Pay recovered.
11	NIC Compensation on SMP (if due)	The NI contribution compensation on Statutory Maternity Pay due. Only if the business is eligible for small employers relief.
12	Total OSPP Recovered	The total recovery of Ordinary Statutory Paternity Pay.
13	NIC Compensation on OSPP (if due)	The NIC compensation on Ordinary Statutory Paternity Pay. Only if eligible for small employer’s relief.
14	Total ShPP Recovered (incl. ASPP Recovered)	The total Shared Parental Pay recovered, If due, this includes Additional Statutory Paternity Pay.
15	NIC Compensation on ShPP/ASPP (if due)	The NIC compensation on Shared Parental Pay/Additional Statutory Paternity Pay. Only due if eligible for small employers’ relief.
16	Total SAP Recovered	The total Statutory Adoption Pay recovered.
17	NIC Compensation on SAP (if due)	The total NIC compensation on Statutory Adoption Pay. Only due if eligible for small employer’s relief.
18	Total of Recovery and Compensation values (10 to 19)	The subtotal of values 10 to 19.

Total P32 Liability

19	Net National Insurance (8 – 17)
20	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	Shows any corrections made to earlier tax reporting periods.
HMRC Refunds brought forward from previous P32 period(s)	This only shows if you chose to use a future/current P32 liability offset in a previous period. This is instead of a direct refund 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

TIP: Find out how to claim NI employment allowance. Read our Employment Allowance guide for more support.

▼Print an earlier P32 Employer Payment Record

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

For the steps on how to do this, read Exporting your P32.

▼Corrections and the P32 Employer Payment Record

If you have made a correction to a completed payroll, your P32 will show values in another column of figures. The column is called Corrections from earlier reporting periods.

Changes made to a completed pay period could mean a difference in HMRC liabilities.

This can include:

Employee and employer NIC
PAYE
Statutory payments
Student loans
Attachments of Earnings Orders

The figures show the difference between the edited values and the original values.

The report doesn't show in which period the figures come from.

If you've edited more than one pay period, the figures reflect the total value of the changes.

▼What effect the EPS has on the P32

Read the guide, Employer payment summary (EPS) submissions and P32 payments.

Steps to duplicate