SPP calculator - adoption including adoption from abroad
The Statutory Paternity Pay (SPP) Calculator for adoption will help you to work out if you have to pay SPP to your employee and if so how much you have to pay. It will also help you to work out how much SPP funding you can get back.
Adopting in the UK:
SPP is available to any employee, male or female, who is:
- a partner, civil partner or husband of someone who is adopting a child on their own OR
- adopting a child jointly with their partner
Note SPP is only payable if the adopter has been matched with a child for adoption by an adoption agency or, for adoption from abroad, the foreign adoption agency has been issued with a certificate of eligibility by a UK authority. Private adoptions are not covered by SPP.
You will not be able to use the calculator for any case where the date the child is placed is before 3 April 2005. In these cases refer to the Employer Helpbook E16 (PDF 290K) or for adoption from abroad (PDF 320K).
If you have used the Statutory Paternity Pay (SPP) calculator to calculate the amount of repayment or recovery previously please check for any updates below and click on the appropriate link below:
Important updates:
The calculator will not be up-rated with the rates for the 2008-09 tax year until the beginning of April 2008 so you may need to recalculate the amounts of SMP payable to your employee for SPP pay weeks starting on or after 6 April 2008 once the calculator has been updated.
We apologise for any inconvenience this may cause you.
To access use the link below:
Calculate your employee's Statutory Paternity Pay
If you have not used the Statutory Paternity Pay (SPP) calculator previously please read the information needed below and click on the link above or below:
To work out how much SPP you will have to pay you will need:
- a declaration of family commitment signed by the employee. This can either be form SC4 or your own version of the form
- the date the adopter was matched with the child
- the date the child was placed
- the date your employee expects to stop work
- your employee's gross pay amounts and dates
- the date your employee started working for you
- whether your employee's gross earnings attract Class 1 National Insurance contributions (NICs)
To work out how much SPP you will have to pay when the child has been adopted from abroad you will need:
- A declaration of family commitment signed by the employee. This can either be form SC5 or your own version of the form.
- The date the adopter received official notification from the relevant UK authority of their eligibility to adopt a child from abroad.
- The date the child enters or is expected to enter the United Kingdom.
- The date from which your employee wants to be paid SPP.
- Your employee's gross pay amounts and dates.
- 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 you will need:
- the amount of SPP 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:
