Field help: 32.Death benefits, capital payments, severance payments, etc. Enter the amount from line 32 of your employment tax statement here: "Death benefit; capital payments/settlements and back payments of pension benefits - included in 3 and 8" When is an entry required? This field should only be filled in if there are special cases of pension benefits, for example: Death benefit One-off capital settlement The amount specified is required for the calculation of the pension allowance.