{"id":4078,"date":"2018-03-24T16:13:00","date_gmt":"2018-03-24T16:13:00","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-a-p32\/"},"modified":"2026-01-29T11:43:27","modified_gmt":"2026-01-29T11:43:27","slug":"what-is-a-p32","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-a-p32\/","title":{"rendered":"What is a P32?"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/\" class=\"entry-header__link\">Glossary definition<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tWhat is a P32?\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"What is a P32?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-a-p32\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n<\/header>\n\n\n\n<p>The P32 is the Employer Payment Record. It\u2019s a summary of the amounts you have paid to HMRC each month.<\/p>\n\n\n\n<p>This includes all PAYE, student loan deductions and <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-national-insurance\/\">National Insurance contributions<\/a>. Since <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-rti\/\">RTI<\/a> was introduced, the information in the P32 is sent through as part of your <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-fps\/\">FPS<\/a> and <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-eps\/\">EPS<\/a>.<\/p>\n\n\n\n<p>Ensure compliance and handle all payments to HMRC easily with our <a href=\"https:\/\/www.sage.com\/en-gb\/payroll-software\/\">payroll programme<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The P32 is the Employer Payment Record. It\u2019s a summary of the amounts you have paid to HMRC each month. This includes all PAYE, student loan deductions and National Insurance contributions. Since RTI was introduced, the information in the P32 is sent through as part of your FPS and EPS. Ensure compliance and handle all [&hellip;]<\/p>\n","protected":false},"author":274,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[41,37,27],"class_list":["post-4078","sage_glossary","type-sage_glossary","status-publish","hentry","tag-hr-process","tag-payroll","tag-tax"],"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice UK","distributor_original_site_url":"https:\/\/www.sage.com\/en-gb\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/sage_glossary\/4078","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/sage_glossary"}],"about":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/types\/sage_glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/users\/274"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/sage_glossary\/4078\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=4078"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=4078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}