The P32 Employer Payment Record shows a breakdown of your total liability due to HMRC for the period. We recommend that you print the P32 Employer Payment Record at the end of each tax reporting period. There is no facility for running the P32 as a summary report for the whole tax year. Payroll lets you know if you need to Submit an Employer Payment Summary (EPS). You will see the EPS status on the Payroll summary page.

 NOTE: The EPS informs HMRC of your Employment Allowance deductions. It also reclaims any statutory payments you have made (SMP, SPP etc). You may find your P32 liability differs from your liability at HMRC. In this scenario, ensure you submit any outstanding EPS's.

Your tax reporting period end >

Your tax reporting period ends when every pay run for each pay calendar in the period is complete. Submit all outstanding full payment submissions (FPS) to HMRC. 
 TIP: The EPS option isn’t available if there are outstanding FPS submissions. Learn more about submitting your FPS.

Print the current period 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, find the EPS payment section.
3. select Actions.
   
4. Select View P32.
5. Using your browser options, Print or Save the report.

Google Chrome Save and Print options:

Microsoft Edge Browser Print and Save options:

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 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. Please read our Employment Allowance guide for more support.

Print an earlier P32 Employer Payment Record >

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

You can get a P32 from a previous tax year if you need to. Select the relevant period as far back as you need.

1. Select the Pay Runs tab.
2. Select the last pay run you processed in the tax reporting period you want to view.
    NOTE: Use our Tax week and month calendar to check the tax period you need. 
3. Under HMRC Real Time Information (RTI) Scheme, find the FPS submission successfully sent section.
4. Select the Actions button.
   
5. Select View P32.
    NOTE: If the P32 option does not appear, you have not completed the last pay run of your reporting period. 
6. Using your browser options, Print or Save the report.

Google Chrome Save and Print options:

Microsoft Edge Browser Print and Save options:

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 '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 does not show in which period the figures come from.

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

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Read our articles:

• Employer payment summary (EPS) - Frequently asked questions
• What does the message Payment Due in X days mean
• Recovering Statutory Maternity pay

Is your P32 showing a value different to HMRC? 

Read our article:

• My P32 deducts Employment Allowance from the previous month