The employer payment record, often referred to as a P32, is a summary of the amounts due to HMRC for the relevant month. It shows a breakdown of the debits (taxes), credits (employment allowance, statutory pay recovery, etc.), and the total amount owed to HMRC.

The following table provides a description of each field in the report.

Title	Description
Income tax	The gross amount of income tax deducted from your employees.
Student loan deductions	The total student loan repayment deductions (plan 1, 2 and 4) recovered from your employees.
Postgraduate loans	The total postgraduate loan repayment deductions recovered from your employees.
Net income tax	The sum of income tax, student loan and postgraduate loan deductions.
Total employer NICs	The total Class 1 employer NI contributions.
Total employee NICs	The total Class 1 employee NI contributions.
Statutory Maternity Pay (SMP) recovered	The total Statutory Maternity Pay recovered. This is 92% for standard employers, or 100% for small employers.
NIC compensation on SMP	Small employers can reclaim 3% of any SMP paid, as compensation.
Statutory Paternity Pay (SPP) recovered	The total Statutory Paternity Pay recovered. This is 92% for standard employers, or 100% for small employers.
NIC compensation on SPP	Small employers can reclaim 3% of any SPP paid, as compensation.
Statutory Adoption Pay (SAP) recovered	The total Statutory Adoption Pay recovered. This is 92% for standard employers, or 100% for small employers.
NIC compensation on SAP	Small employers can reclaim 3% of any SAP paid, as compensation.
Statutory Shared Parental Pay (ShPP) recovered	The total Statutory Shared Parental Pay recovered. This is 92% for standard employers, or 100% for small employers.
NIC compensation on ShPP	Small employers can reclaim 3% of any ShPP paid, as compensation.
Statutory Parental Bereavement Pay (SPBP) recovered	The total Statutory Parental Bereavement Pay recovered. This is 92% for standard employers, or 100% for small employers.
NIC compensation on SPBP	Small employers can reclaim 3% of any SPBP paid, as compensation.
Received from HMRC to pay statutory pay	HMRC can provide funding for employers who don't have the funds to pay an employee's statutory parental pay. The advance funding is added to your HMRC bill.
Net NICs	The sum of employer NIC + employee NIC - all statutory parental payment recoveries and compensation + funding received from HMRC.
Class 1A due on termination or sporting testimonial payments	Class 1A NIC is applicable for termination payments higher than £30,000, or on sporting testimonial payments higher than £100,000.
Employment allowance	Eligible employers can reclaim up to £4,000 off their employer's NIC bill.
Apprenticeship levy	For employers with a pay bill greater than £3,000,000 each year, the apprenticeship levy is calculated at 0.05% of your pay bill.
Amount due	The sum of net income tax + net NICs + Class 1A - employment allowance + apprenticeship levy. This is the amount due to HMRC.

For more information about Employment allowance or Small employer's relief, please refer to our Help Centre article.

Access the report in PayFit

To access the report in PayFit:

From the left, choose Reports, then Company reports.
To view the report for an earlier month, in the top-right corner, select the relevant month from the drop-down.
Under the Payroll reports section, click Employer Payment Record.
At the bottom of the page, there are buttons to export the full report in a PDF or Excel format.

Tip: You can also view a P32 report for the full tax year. To do this, under the same Payroll reports section, instead, choose YTD Employer payment record.

For information about other company payroll reports, please refer to our Help Centre article.