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 *	The NI Employment Allowance that offsets against employers’ NI contributions.
8	Employer’s NICs not eligible to be offset against NI Employment Allowance	Employers NI contributions that don't meet the requirements to b included in 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 (SMP) recovered.
11	NIC Compensation on SMP (if due)	The NI contribution compensation on SMP due. Only if the business is eligible for small employers relief.
12	Total OSPP Recovered	The total recovery of Ordinary Statutory Paternity Pay (OSPP).
13	NIC Compensation on OSPP (if due)	The NIC compensation on OSPP. Only if eligible for small employer’s relief.
14	Total ShPP Recovered (incl. ASPP Recovered)	The total Shared Parental Pay (ShPP) recovered, If due, this includes Additional Statutory Paternity Pay (ASPP).
15	NIC Compensation on ShPP/ASPP (if due)	The NIC compensation on ShPP/ASPP. Only due if eligible for small employers’ relief.
16	Total SAP Recovered	The total Statutory Adoption Pay recovered (SAP).
17	NIC Compensation on SAP (if due)	The total NIC compensation on SAP. 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