SAP calculator

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.

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 SAP payable to your employee for SAP pay weeks starting on or after 6 April 2008 once the calculator has been updated.

We apologise for any inconvenience caused by this.

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

Calculate your employee's Statutory Adoption Pay