Article 9 of 14 — Training Notes

Print the P32 and issue P45s in Accord Payroll

How to print the P32 Employer's Payment Record to reconcile PAYE and NIC payments
How to issue a P45 to a leaving employee

Contents

Introduction
Print the P32
Issue a P45

Introduction

The P32 (Employer's Payment Record) summarises the PAYE tax, National Insurance, and statutory payments due to or from HMRC each tax month. You should run the P32 after each payroll update and use it to reconcile your payments to HMRC. The P45 is issued to an employee when they leave employment, showing their cumulative pay and tax figures to that date.

Print the P32

Go to Reports > P32 Yearly Totals.
Select the tax year and any other relevant options, then click OK.
The P32 report opens showing the monthly breakdown of PAYE tax, employee NIC, employer NIC, and statutory payment recoveries. Review the figures to confirm they match your HMRC payment history.

Tip: Run the P32 after every payroll update so that any discrepancies are found close to the time they occurred.

Issue a P45

A P45 is generated at the point you mark an employee as a leaver in Accord Payroll. Once their leave date is entered and the final payroll is calculated and updated, you can print or submit the P45.

Go to Reports > P45 (Online) — All Parts (or the equivalent option in your version of Accord Payroll).
Select the leaving employee and click OK. Parts 2 and 3 print to give to the employee; part 1 is submitted to HMRC online via the RTI submission.

Note: The P45 can only be printed for employees who have a leave date recorded on their record and for whom the final pay period has been updated. If the report is not available, check that the leave date has been entered on the employee's General tab.