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.
Documents
Details
Use this form if you have paid:
- Statutory Maternity Pay
- Statutory Paternity Pay
- Shared Parental Pay
- Statutory Adoption Pay
Don’t use this form:
- to reclaim Statutory Sick Pay
- if you’re operating PAYE in real time
- if you have paid statutory pay in the current tax year
- if you have reclaimed the payments on your Employment Payment Summary
- if you have already declared the amount on your P35
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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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.
Updates to this page
Last updated 23 March 2020 + show all updates
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Statutory Sick Pay can no longer be recovered. Additional Statutory Paternity Pay has been replaced with Shared Parental Pay.
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Welsh version of the SP32 has been added.
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The 2015 to 2016 form has been added to this page.
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First published.