Statutory Adoption Pay
What is Statutory Adoption Pay (SAP)? Understand rates, eligibility, and how adoption pay works for employees adopting a child.
Last updated: 30 January 2025
Statutory Adoption Pay provides financial support when you adopt a child.
SAP Overview
Current Rates (2024-25)
| Period | Rate |
|---|---|
| Weeks 1-6 | 90% of average earnings |
| Weeks 7-39 | £184.03 or 90% (lower) |
| Total duration | 39 weeks |
Key Features
| Feature | Detail |
|---|---|
| Same as SMP | Identical rates |
| Tax and NI | Deducted as normal |
| Paid by employer | Reclaimed from HMRC |
Eligibility
Qualifying Conditions
| Requirement | Detail |
|---|---|
| Employment | 26 weeks by matching week |
| Earnings | At least £123/week average |
| Matched child | Newly matched for adoption |
| Notice given | To employer |
What's the Matching Week?
| For UK Adoptions | Definition |
|---|---|
| Matching week | Week you're matched |
| By adoption agency | Official notification |
| 26 weeks before | Employment must start |
Overseas Adoptions
| Requirement | Detail |
|---|---|
| Official notification | Received |
| 26 weeks employment | By notification date |
| Child enters UK | Triggers start |
Who Can Claim
One Parent Only
| Rule | Detail |
|---|---|
| SAP | One adoptive parent |
| The other | Can claim SPP |
| Or SPL | Shared Parental Leave |
| Your choice | Who takes what |
Types of Adoption
| Situation | SAP Available? |
|---|---|
| Agency adoption | Yes |
| Foster to adopt | Yes |
| Overseas adoption | Yes |
| Surrogacy (parental order) | Similar rights |
| Step-parent adoption | No |
Adoption Leave
Entitlement
| Leave | Duration |
|---|---|
| Ordinary Adoption Leave | 26 weeks |
| Additional Adoption Leave | 26 weeks |
| Total | 52 weeks |
Starting Leave
| When Can Start | Timing |
|---|---|
| UK adoption | Up to 14 days before placement |
| Earliest | From matching date |
| Overseas | When child enters UK |
Claiming SAP
Notice Requirements
| Action | Timing |
|---|---|
| Tell employer | Within 7 days of match |
| Confirm dates | When you want pay to start |
| Provide evidence | Matching certificate |
Evidence Needed
| Document | Shows |
|---|---|
| Matching certificate | From agency |
| Expected placement date | When child arrives |
| Your declaration | That you're claiming |
Calculating SAP
Average Earnings
| Calculation | Method |
|---|---|
| Relevant period | 8 weeks before matching |
| Total earnings | In that period |
| Divide by | Number of weeks |
Example
| Element | Amount |
|---|---|
| Earnings over 8 weeks | £4,000 |
| Weekly average | £500 |
| First 6 weeks (90%) | £450/week |
| Remaining 33 weeks | £184.03/week |
Payment Schedule
When Paid
| Timing | Rule |
|---|---|
| Same as salary | Normal pay date |
| Start date | When leave begins |
| Continues | For 39 weeks |
What's Deducted
| Deduction | Applies? |
|---|---|
| Tax | Yes |
| National Insurance | Yes |
| Pension | Usually continues |
| Student loan | If applicable |
If Not Eligible
Reasons for Ineligibility
| Reason | Effect |
|---|---|
| Less than 26 weeks | Don't qualify |
| Earnings below £123 | Don't qualify |
| Step-parent adoption | Not covered |
Alternative Support
| Option | Detail |
|---|---|
| Adoption Allowance | From local authority |
| Benefits | May be available |
| Employer's scheme | May have one |
Employer Reclaim
How It Works
| Process | Detail |
|---|---|
| Employer pays | SAP to employee |
| Then reclaims | From HMRC |
| Small employers | 103% recovery |
| Larger employers | 92% recovery |
Small Employer Relief
| If NI Payments | Recovery |
|---|---|
| Under £45,000/year | 103% of SAP |
| Over £45,000/year | 92% of SAP |
Rights During Leave
Employment Protection
| Right | Detail |
|---|---|
| Job protected | Must be kept open |
| Terms continue | Contract remains |
| Accruing holiday | Throughout leave |
| No detriment | For taking leave |
Keeping in Touch Days
| Feature | Detail |
|---|---|
| Up to 10 days | Can work |
| Without ending leave | Optional |
| By agreement | Both parties |
| Paid on top | Of SAP |
Returning to Work
After Ordinary Leave (26 weeks)
| Right | Detail |
|---|---|
| Same job | Guaranteed |
| Same terms | Must return to |
After Additional Leave
| Right | Detail |
|---|---|
| Same job | If reasonably practicable |
| Or suitable alternative | If not possible |
| Same terms | Either way |
Shared Parental Leave Option
Converting to SPL
| Option | Detail |
|---|---|
| End adoption leave early | Give notice |
| Convert to SPL | Remaining weeks |
| Share with partner | Flexibility |
ShPP Instead
| Shared Parental Pay | Rules |
|---|---|
| Converts from SAP | Unused portion |
| Can be shared | Between parents |
| Same rates | As SAP weeks 7+ |
Surrogacy
Parental Order Parents
| Right | Detail |
|---|---|
| Similar to adoption | Statutory rights |
| One parent | Can claim |
| Parental order | Must be intended |
Multiple Adoptions
Adopting Siblings
| Situation | Entitlement |
|---|---|
| Same placement | One SAP period |
| Not per child | Per adoption event |
| Same 39 weeks | Regardless of number |
Disrupted Adoptions
If Placement Ends
| Situation | SAP |
|---|---|
| Within 26 weeks | Continues 8 weeks more |
| After 26 weeks | Continues as normal |
| Child dies | Continues 8 weeks more |
Foster to Adopt
Fostering for Adoption
| Situation | SAP Available |
|---|---|
| Matched for adoption | Yes |
| Placed as foster first | Still qualifies |
| Same rights | As standard adoption |
Record Keeping
Employer Records
| Keep | Why |
|---|---|
| Matching certificate | Evidence |
| Notice received | Dates confirmed |
| SAP paid | Amounts |
| Reclaim records | HMRC purposes |
Employee Records
| Keep | Why |
|---|---|
| Payslips | Payment evidence |
| Matching certificate | Proof of adoption |
| Correspondence | Documentation |
Common Questions
"Can I get SAP if self-employed?"
| Position | Answer |
|---|---|
| Self-employed | No SAP |
| Adoption Allowance | May be available |
| Benefits | Check eligibility |
"What about agency workers?"
| If Agency Worker | Position |
|---|---|
| Same 26 weeks | With same hirer |
| Same earnings | Threshold |
| Can qualify | If meet criteria |
Summary
Key Points
| Element | Detail |
|---|---|
| Duration | 39 weeks |
| First 6 weeks | 90% of earnings |
| Remaining weeks | £184.03 or 90% |
| One parent | Claims SAP |
| The other | SPP or SPL |
Related answers
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Statutory Paternity Pay
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Shared Parental Leave: Employer's Guide
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Frequently Asked Questions
- How much is Statutory Adoption Pay?
- SAP is paid for 39 weeks: 90% of average earnings for the first 6 weeks, then £184.03 or 90% of earnings (whichever is lower) for the remaining 33 weeks. This matches Statutory Maternity Pay rates.
- Who qualifies for Statutory Adoption Pay?
- You must be newly matched with a child for adoption, have worked for your employer for at least 26 weeks by the matching week, earn at least £123 per week on average, and give proper notice.
- Can both adoptive parents get adoption pay?
- No. Only one parent can claim SAP. The other parent may be eligible for Statutory Paternity Pay or Shared Parental Pay. You choose who takes which entitlement.