SP32 - Late claim for recovery of statutory payments or National Insurance contributions (NICs) compensation
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- Form URL
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SP32 (PDF, 64KB)
- Description
If you're an employer use form SP32 if you paid an employee Statutory Maternity Pay (SMP), Ordinary Statutory Paternity Pay (OSPP), Additional Statutory Paternity Pay (ASPP) or Statutory Adoption Pay (SAP) in a previous tax year but you didn't recover the payments or claim NICs compensation from HM Revenue & Customs (HMRC). NICs compensation only applies to SMP, OSPP, ASPP and SAP - it does not cover Statutory Sick Pay (SSP).
Help and guidance relating to this form
Employers reporting PAYE in real time
Maternity, paternity, adoption, sickness
All the key tasks explained including calculating, paying and recovering statutory paymentsEmployers filing online but not yet reporting PAYE in real time
E14: Employer helpbook for Statutory Sick Pay (PDF, 507KB)
Use for sick days from 6 April 2013 to 5 April 2014E15: Statutory Maternity Pay (PDF, 188KB)
Use for employees whose babies are due on or after 3 April 2013E16: Statutory Adoption Pay (PDF, 473KB)
Use for employees who expect to have a child placed with them for adoption on or after 3 April 2013E19: Ordinary and Additional Statutory Paternity Pay (PDF, 643KB)
OSPP - Use for employees for babies born or a child placed with them for adoption ASPP - Use for employees for babies due or children matched for adoption on or after 3 April 2013Employers exempt from online filing
E13 - Day-to-day Payroll (PDF, 1.2MB)
Use this guide for information on day-to-day payroll operationsE14: Employer helpbook for Statutory Sick Pay (PDF, 507KB)
Use for sick days from 6 April 2013 to 5 April 2014E15: Statutory Maternity Pay (PDF, 188KB)
Use for employees whose babies are due on or after 3 April 2013E16: Statutory Adoption Pay (PDF, 473KB)
Use for employees who expect to have a child placed with them for adoption on or after 3 April 2013E19: Ordinary and Additional Statutory Paternity Pay (PDF, 643KB)
OSPP - Use for employees for babies born or a child placed with them for adoption ASPP - Use for employees for babies due or children matched for adoption on or after 3 April 2013- If you're an employer, use form SP32 to recover from us or claim NICs compensation on statutory payments you provided to an employee in a previous tax year
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Forms in alternative formats
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