Employer's Payment Record (P32)
This screen allows the production of Employer's Payment Record (P32) reports for a given PAYE year.
Simply set the relevant PAYE year and click the GENERATE Button to produce the report.
It is good practice to print the P32 Employer Payment Record at the end of each tax reporting period. The report shows a breakdown of your total liability due to HMRC for the period. You may use the values on the report to help determine whether or not to submit an EPS. Although now under the RTI regime the P32 is not such an important report it is still a useful summary.
Note that the report shows calculated amounts due rather than actual payments made. Note also that SSP recovered figures are only considered in the monthly totals as the As the Percentage Recovery Threshold scheme requires all SSP and NIC for the month to be considered in the calculation.
PAYE Year
The PAYE Year drop down list contains valid PAYE years that can be selected. PAYE years run from the 6th April to the following 5th April; So that PAYE Year 2015/2016 means from 6th April 2015 to 5th April 2016.
- Income Tax
- The total income tax deducted
- Student Loans
- The total of student Loans deducted
- Net Income Tax
- The total of Income tax and student Loans deducted
- Employee National Insurance Charge
- The total of Employee NIC deducted
- Employer National Insurance Charge
- The total of Employer NIC deducted
- Gross NIC
- The total of Employee and Employer National Insurance before any recovery or compensation
- SMP Recovered and Compensation
- Statutory Maternity Pay recovered and compensation on SMP (due if eligible for small employer relief)
- SPP Recovered and Compensation
- Statutory Paternity Pay recovered and compensation on SPP (due if eligible for small employer relief)
- ShPP Recovered and Compensation
- Statutory Shared Parental Pay recovered and compensation on ShPP (due if eligible for small employer relief)
- SAP Recovered and Compensation
- Statutory Adoption Pay recovered and compensation on SAP (due if eligible for small employer relief)
- Total Deductions from NIC
- Total of amounts offsetting NIC
- Net NIC
- Net NICs due
- Amount Due
- Total Amount Due before any Employment Allowance recovery
- Payment due after employment allowance recovery
- The net amount due after the stated employment allowance recovery