Print and check the P32 Employer Payment Record
Summary
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.
Resolution
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.
- If you don't use e-banking, continue to step 5. If you do 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 checkbox, then select OK
- If you don't use the Collector of Taxes wizard, leave this checkbox selected then select 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.
The values on the P32 are for any payments you processed with a process date within the specified tax month.
| Section | Value |
|---|---|
| 1 - PAYE Income Tax | The total tax contribution for all employees. |
| 2 - Student Loan and Postgraduate Loan Deductions | The total value of student loan and postgraduate loan repayments. |
| 3 - Net Income Tax | The sum of tax, student loans, and postgraduate loans for all employees. |
| 4 - Gross National Insurance | The total of employee and employer NI contributions. |
| 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.
|
| 7 - NIC Compensation on SMP (if due) | Small employers only - This is 3% of the total SMP. If the Eligible for Small Employers' Relief checkbox is clear in your company settings, this value is zero. |
| 8 - Total SPP Recovered | If you're entitled to recover any Statutory paternity pay (SPP), the calculated value appears here.
|
| 9 - NIC Compensation on SPP (if due) | Small employers only - This is 3% of the total SPP. If the Eligible for Small Employers' Relief checkbox is clear within your company settings, this value is zero. |
| 10 - Total ShPP Recovered | If you're entitled to recover any Shared parental pay (ShPP), the calculated value appears here.
|
| 11 - NIC Compensation on ShPP (if due) | Small employers only - This is 3% of the total ShPP. If the Eligible for Small Employers' Relief checkbox is clear within your company settings, this value is zero. |
| 12 - Total SAP Recovered | If you're entitled to recover any Statutory adoption pay (SAP), the calculated value appears here.
|
| 13 - NIC Compensation on SAP (if due) | Small employers only - This is 3% of the total SAP. If the Eligible for Small Employers' Relief checkbox is clear within your company settings, this value is zero. |
| 14 - Total SPBP Recovered | If you're entitled to recover any Statutory parental bereavement pay (SPBP), the calculated value appears here.
|
| 15 - NIC Compensation on SPBP (if due) | Small employers only - This is 3% of the total SPBP. If the Eligible for Small Employers' Relief checkbox is clear within your 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, this is the apprenticeship levy liability due. |
| 19 - Termination Payments Class 1A NICs | The sum of any Class 1A NIC due on any Termination Payments. |
| 20 - Employer NI to Pay | The total Employer NI still to pay after deducting any Employment Allowance due. |
| 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.
| Section | Value |
|---|---|
| Tax Refund Received | If you receive funding from HMRC to help pay tax refunds, the value appears here. Enter the funding received in your company settings to enable this value on the P32. |
| SSP/SMP/SPP/ShPP/SAP Funding Received | If you receive funding from HMRC to help pay statutory payments, the value appears here. Enter the funding received in your company settings to enable this value on the P32. |
| Total SMP | The total amount of SMP. |
| Total SPP | The total amount of SPP and SPP(A). |
| Total ShPP | The total amount of ShPP. |
| Total SAP | The total amount of SAP. |
| Total SPBP | The total amount of SPBP. |
| 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%. |
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Related Solutions
- Print the P32 for a previous tax year
- Check the P32 Employer Payment Record figures
- Find out more about the values in the HMRC Payments tab
- Learn about how Sage 50 Payroll accounts for a negative value on the P32
Solution Properties
- Solution ID
- 200427112156030
- Last Modified Date
- Wed Jul 01 15:50:27 UTC 2026
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