SAP calculator
Important updates:
10 July 2009
The SAP calculator includes the correct rates of SAP from 6 April 2009. However any weekly calculation to align the SAP pay week is currently producing incorrect results for any Adoption pay period that includes 6 April 2009. Any Adoption pay period that does not include 6 April 2009 will be calculated correctly. HM Revenue & Customs apologises for any inconvenience this may cause and will provide a further update on this page when this problem has been resolved.
The Statutory Adoption Pay (SAP) Calculator will help you to work out if you have to pay SAP to your employee and if so how much you have to pay. It will also help you to work out how much SAP funding you can get back.
SAP is available to any employee (male or female) who is:
- an individual adopting a child on their own
- one member of a couple adopting a child together
You will not be able to use the calculator for any case where the Matching date is before 3 April 2005. In these cases refer to the Employer Helpbook E16 (PDF 290K)
Note: SAP is only available to adoptive parents who have been matched with a child under UK law or who have been declared eligible by UK social services to adopt a child from abroad. Private adoptions which do not involve the UK authorities are not covered.
If you have used the Statutory Adoption Pay (SAP) calculator to calculate the amount of repayment or recovery previously please check for any updates below and click on the appropriate link below.
To access use the link below:
Calculate your employee's Statutory Adoption Pay
If you have not used the Statutory Adoption Pay (SAP) calculator previously please read the information needed below and click on the link above or below:
To work out how much SAP you will have to pay you will need:
- a copy of the matching certificate or in the case of an adoption from abroad a copy of the Official Notification from the relevant UK authority that they have agreed that your employee is suitable to adopt a child from overseas
- the date the child is expected to be placed or the date the child is expected to enter the United Kingdom
- your employee's gross pay amounts and dates in the set period
- the date your employee started working for you
- whether your employee's gross earnings attract Class 1 National Insurance contributions (NICs)
To calculate the funding you can get back you will need,
- the amount of SAP you are liable to pay as calculated by the calculator
- details of your gross Class 1 NI Liability for the relevant tax year
You may want to look at E16 Pay and time off work for adoptive parents.
HM Revenue & Customs cannot be held liable for incorrect output from this Calculator.
Correct information can only result from this Calculator if correct details are entered.
If you experience problems printing result pages on the calculator try setting the page orientation from portrait to landscape.
If you encounter any problems using the calculator please let us know by using our feedback form and selecting 'Feedback about the website' from the list
To access use the link below
