Print and check the P32 Employer Payment Record

Summary

How to print and check the P32 in Sage 50 Payroll.

Description

After you've processed your payroll each month, run the P32 to check how much tax and national insurance (NI) you owe to HMRC.

The P32 includes all updated values. Check the values to determine if you need to submit an employer payment summary (EPS) to HMRC.

NOTE: Each tax month runs from the 6th of a month to the 5th of the following month.

Resolution

Print the P32 Employer Payment Record
What information is on the P32?
Print the P32 for a previous tax year
Check the values are correct
Where do the values in the HMRC Payments tab come from?
How do I enter funding information from HMRC so that it appears on the P32?
How does Sage 50 Payroll account for a negative value on the P32?

Print the P32 Employer Payment Record

Click Reports then click Period End.
Select Form P32 - Employer Payment Record then click Print.
Enter the required tax month range then click OK.
NOTE: To ensure the values on the report are correct, run the P32 for one month at a time, for example from month 1 to month 1. If you pay HMRC quarterly, add the relevant P32 values together for that quarter.
If you don't use e-Banking, continue to step 5.
If you use e-Banking, you're prompted to record your employment allowance, employer's NI and total amount due:
- If you use the Collector of Taxes wizard, you must clear this check box, then click OK
- If you don't use the Collector of Taxes wizard, leave this check box selected then click OK
Ensure your printer details are correct then click OK then click Close.
Check the information on the report against the payments you've made to HMRC.

What information is on the P32?

The table below shows the information that appears on the P32.

Section	Value
1 - PAYE Income Tax	The total tax contribution for all employees updated in the specified tax month.
2 - Student Loan and Postgraduate Loan Deductions	The total value of student loan and postgraduate loan repayments deducted from all employees updated in the specified tax month.
3 - Net Income Tax	The sum of tax, student loans and postgraduate loans for all employees updated in the specified tax month.
4 - Gross National Insurance	The total of employee and employer NI contributions for the specified tax month.
5 - Employment Allowance	If you're eligible for Employment allowance, any allowance claimed appears here.
6 - Total SMP Recovered	If you're entitled to recover any Statutory maternity pay (SMP) from payments made within the tax month, the calculated value appears here. Standard employers - 92% of Total SMP Small employers - 100% of Total SMP
7 - NIC Compensation on SMP (if due)	Small employers only - This is 3% of the total SMP updated in the specified tax month. NOTE: If the Eligible for Small Employers' Relief check box isn't selected with the company settings, this value is zero.
8 - Total SPP Recovered	If you're entitled to recover any Statutory paternity pay (SPP) from payments made within the specified tax month, the calculated value appears here. Standard employers - 92% of Total SPP Small employers - 100% of Total SPP
9 - NIC Compensation on SPP (if due)	Small employers only - This is 3% of the total SPP updated in the specified tax month. NOTE: If the Eligible for Small Employers' Relief check box isn't selected within the company settings, this value is zero.
10 - Total ShPP Recovered	If you're entitled to recover any Shared parental pay (ShPP) from payments made within the specified tax month, the calculated value appears here. Standard employers - 92% of Total ShPP Small employers - 100% of Total ShPP
11 - NIC Compensation on ShPP (if due)	Small employers only - This is 3% of the total ShPP updated in the specified tax month. NOTE: If the Eligible for Small Employers' Relief check box isn't selected within the company settings, this value is zero.
12 - Total SAP Recovered	If you're entitled to recover any Statutory adoption pay (SAP) from payments made within the specified tax month, the calculated value appears here. Standard employers - 92% of Total SAP Small employers - 100% of Total SAP
13 - NIC Compensation on SAP (if due)	Small employers only - This is 3% of the total SAP updated in the specified tax month. NOTE: If the Eligible for Small Employers' Relief check box isn’t selected within the company settings, this value is zero.
14 - Total SPBP Recovered	If you're entitled to recover any Statutory parental bereavement pay (SPBP) from payments made within the specified tax month, the calculated value appears here. Standard employers - 92% of Total SPBP Small employers - 100% of Total SPBP
15 - NIC Compensation on SPBP (if due)	Small employers only - This is 3% of the total SPBP updated in the specified tax month. NOTE: If the Eligible for Small Employers' Relief check box isn’t selected within the company settings, this value is zero.
16 - Total NIC Deductions	The sum of the recovered and NIC compensation values of SMP, SPP, ShPP and SAP.
17 - Net National Insurance	The Gross NI minus Employment Allowance and Total NI Deductions.
18 - Apprenticeship Levy	If applicable, any apprenticeship levy liability is shown here.
19 - Termination Payments Class 1A NICs	The sum of any Class 1A NIC due on any Termination Payments made within the specified tax month.
20 - Employer NI to Pay	The total Employer NI still to pay after deducting any Employment Allowance claimed.
21 - Total Amount Due	The sum of Net Income Tax plus Net NI.

The P32 also provides details of any funding received from HMRC and other statutory payments made to employees.

NOTE: If funding figures appear in this section, recalculate the total amount due manually. Use our guide to enter statutory funding from HMRC.

Section	Value
Tax Refund Received	If you receive funding from HMRC to help pay tax refunds, the value appears here. NOTE: For this value to appear you must have entered the amount of funding received within the company settings.
SSP/SMP/SPP/ShPP/SAP Funding Received	If you receive funding from HMRC to help pay statutory payments, the value appears here. NOTE: For this value to appear you must have entered the amount of funding received within the company settings.
Total SMP	The total amount of SMP paid within the specified tax month.
Total SPP	The total amount of SPP and SPP(A) paid within the specified tax month.
Total ShPP	The total amount of ShPP paid within the specified tax month.
Total SAP	The total amount of SAP paid within the specified tax month.
Total SPBP	The total amount of SPBP paid within the specified tax month.
Small Employer Statutory NIC Compensation Percentage	The percentage of the total of statutory payments that you can reclaim to compensate for the employer’s NI contributions paid on statutory payments. This is currently 3%.