Reports > Module Human Resources administration > Report GBR-P32 (P32 report) 

Use this report to print a breakdown of your income tax and national insurance liability due to HM Revenue and Customs. You can print a P32 report for a single employee, or for a group of employees.
You need to enter the report selection parameters:

  • Company – Enter the appropriate company code.
  • Pay date range – The default for both fields is today.
  • Site range – Enter a single, or a range of site codes.
  • Employee range – Enter a single, or a range of employee IDs.
  • Print selections - Defaults to No

You can print the report from Reports > Prints/Group > Legal reports > GBR-P32, P32 report.

Prerequisites

List of criteria

Parameter

Parameter title

Type

CPY

Company

AGF

DATDEB

Pay date range

D

FCYDEB

Site range

FCY

MATDEB

Employee range

EML

impselections

Print selections (Local menu No, Yes)

M1

Description of the report

This report shows a breakdown of the company’s total liability due to HMRC for the selected period. The P32 Employer payment record report should be printed at the end of every tax reporting period.

Tax months start on the 6th of the month and end on the 5th of the following month.

The values printed are:

Pay As You Earn (PAYE) values

  • 1 - PAYE Income Tax - The gross amount of PAYE income tax deducted in total from employees for the reporting period.
  • 2 - Student Loan Deductions - The total amount of student loan deductions recovered from your employees.
  • 3 - Net Income Tax - The subtotal for PAYE values. (1 + 2)

National Insurance Contribution (NIC) values

  • 4 – Gross National Insurance - The total employee NICs for the reporting period.
  • 5 – Employment Allowance – Employer’s NICs that are to be offset by the NI employment allowance.
  • 6 - Total SMP Recovered - The total Statutory Maternity Pay (SMP) recovered.
  • 7 - NIC Compensation on SMP (if due) - The NIC compensation on SMP due if eligible for small employer’s relief.
  • 8 - Total SPP Recovered - The total Statutory Paternity Pay (SPP) recovered.
  • 9 - NIC Compensation on SPP (if due) - The NIC compensation on SPP if eligible for small employer’s relief.
  • 10 - Total ShPP Recovered - The total Shared Parental Pay (ShPP) recovered.
  • 11 - NIC Compensation on ShPP (if due) - The NIC compensation on ShPP if eligible for small employer’s relief.
  • 12 - Total SAP Recovered - The total Statutory Adoption Pay (SAP) recovered.
  • 13 - NIC Compensation on SAP (if due) - The total NIC compensation on SAP if eligible for small employer’s relief.
  • 14 - Total NIC Deductions – The total of the Statutory Payments and NIC compensation above (rows 6 to 13).
  • 15 – Net National Insurance – Gross National Insurance minus Employment Allowance minus Total NIC Deductions. (4 – 5 – 14)
  • 16 – Employer NI to Pay – Employer’s NI contributions minus the NI employment allowance.
  • 17 – Total Amount Due – Total of Net Income Tax plus Net National Insurance (3 + 15).
If 14 – Total NIC Deductions has a value then you must submit an EPS.

Part 2

SSP/SMP/SPP/ShPP/SAP Funding Received - If you receive funding from HMRC to help pay statutory payments, the value appears here.

Total SMP - The total amount of SMP paid in the tax month.

Total SPP - The total amount of SPP and SPP(A) paid in the tax month.

Total ShPP - The total amount of ShPP paid in the tax month.

Total SAP - The total amount of SAP paid in the tax month.

Small Employer Statutory NIC Compensation Percentage - The percentage of statutory payments that can be reclaimed if your company qualifies as a small employer. An employer can usually reclaim 92% of employees’ statutory pay (SMP, SPP, SAP and ShPP). They can reclaim 103% if they qualify for Small Employers’ Relief.