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)


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

If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

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.

Published 4 April 2014
Last updated 12 April 2016 + show all updates
  1. Welsh version of the SP32 has been added.
  2. The 2015 to 2016 form has been added to this page.
  3. First published.