Reclaim statutory payments or National Insurance contributions (SP32)

Make a late claim to recover statutory payments or get National Insurance contributions compensation for a previous year as an employer.

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Find out how to reclaim statutory payments or National Insurance contributions by reading Fix problems with running payroll — you paid HMRC the wrong amount.


Recovery of statutory payments or National Insurance contributions compensation


Use this form if you have paid:

  • Statutory Maternity Pay
  • Statutory Paternity Pay
  • Shared Parental Pay
  • Statutory Adoption Pay

Don’t use this form:

You can only reclaim payments within 6 years from the end of the tax year payment was made.

Before you start

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Published 4 April 2014
Last updated 23 March 2020 + show all updates
  1. Statutory Sick Pay can no longer be recovered. Additional Statutory Paternity Pay has been replaced with Shared Parental Pay.

  2. Welsh version of the SP32 has been added.

  3. The 2015 to 2016 form has been added to this page.

  4. First published.