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.
Late claim for recovery of statutory payments or National Insurance contributions compensation (SP32)
Ref: SP32 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_A/1.0/SP32_20156&template=SP32.xdp
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.
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Related forms and guidance
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.