Business tax – form

Statutory payments and National Insurance contributions: late claim (SP32)

Use form SP32 if you're an employer - who did not operate PAYE in real time - and need to recover statutory payments or claim NICs compensation for a previous year.



This form can be used to recover payments of:

  • Statutory Sick Pay (SSP)
  • Statutory Maternity Pay (SMP)
  • Statutory Paternity Pay (SPP)
  • Additional Statutory Paternity Pay (ASPP)
  • Statutory Adoption Pay (SAP)

National Insurance contributions (NICs) compensation only applies to SMP, SPP, ASPP and SAP.

Before you start

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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Get financial help with Statutory Maternity and Paternity Pay
Guidance on reclaiming Statutory Maternity, Paternity and Adoption Pay, find out about Small Employers’ Relief and get help if you can’t afford payments.

Statutory Sick Pay: employer guide
Guidance about claiming back SSP for a previous tax year.