Key facts
- SAP is paid for up to 39 weeks: 6 weeks at 90% of average earnings, then 33 weeks at £194.32 (or 90% if lower).
- The employee must have 26 weeks’ continuous service by the week they are matched with a child.
- Average weekly earnings must be at least the Lower Earnings Limit (£129 per week).
- Only one parent in a couple can receive SAP — the other may be entitled to Statutory Paternity Pay.
- Employers reclaim SAP at 92% (or 109% under Small Employers’ Relief in 2026/27).
What Is Statutory Adoption Pay?
Statutory Adoption Pay (SAP) is the legal minimum payment employers must make to eligible employees who take time off to adopt a child. The rate structure mirrors Statutory Maternity Pay, providing financial support during the adoption placement period.[1]
SAP is payable for a maximum of 39 weeks:
- Weeks 1–6: 90% of average weekly earnings (no cap)
- Weeks 7–39: The lower of £194.32 per week or 90% of average weekly earnings
Eligibility Requirements
To qualify for SAP, the employee must:[2]
- Be an employee (not a worker or self-employed contractor)
- Have 26 weeks’ continuous employment by the week they are notified of being matched with a child (UK adoption) or the date the child enters the UK (overseas adoption)
- Have average weekly earnings of at least £129 (the Lower Earnings Limit)
- Give the employer correct notice and evidence of the adoption
- Be the primary adopter in a couple adoption (the secondary adopter may claim SPP instead)
Key point: SAP does not apply to step-parent adoptions (where someone adopts their partner’s child) or to private fostering arrangements. It applies only to adoptions arranged through an approved adoption agency, and to surrogacy arrangements where a parental order is obtained.
UK and Overseas Adoptions
The rules differ slightly depending on whether the adoption is a UK or overseas placement:
| Feature | UK Adoption | Overseas Adoption |
|---|---|---|
| Qualifying date | Week notified of match | Date child enters the UK |
| Earliest SAP start | 14 days before placement | Date child enters the UK |
| Evidence | Matching certificate from agency | Official notification plus travel documents |
| Notice to employer | Within 7 days of match | At least 28 days before SAP start date |
Notice and Evidence Requirements
The employee must provide:[2]
- Notice: The date they want SAP to start, given within 7 days of being matched (UK adoption) or at least 28 days before the intended start date (overseas adoption)
- Evidence: A matching certificate from the adoption agency showing the child’s expected date of placement, or equivalent documentation for overseas adoptions
- The employee can change their start date with 28 days’ notice
Calculating SAP
SAP is calculated in the same way as SMP:[3]
- Identify the relevant period — the 8 weeks ending with the last normal payday on or before the matching week
- Calculate average weekly earnings over this period
- Check the threshold: average earnings must be at least £129 per week
- Weeks 1–6: Pay 90% of average weekly earnings
- Weeks 7–39: Pay the lower of £194.32 or 90% of average weekly earnings
Adoption Leave Entitlement
Alongside SAP, employees have the right to adoption leave:[1]
- Ordinary Adoption Leave: 26 weeks from the start date
- Additional Adoption Leave: A further 26 weeks (total 52 weeks)
- SAP covers only 39 weeks — the final 13 weeks of leave are unpaid unless the employer offers enhanced adoption pay
- The employee has the right to return to the same job after ordinary adoption leave, or a similar role after additional adoption leave
Keeping in Touch (KIT) Days
Employees on adoption leave can work up to 10 KIT days without ending their leave or losing SAP. These are optional and must be agreed between the employer and employee. The employer and employee agree the rate of pay for KIT days.
Tip: If the adoption does not go ahead (for example, the match is disrupted or the child is returned), SAP continues for 8 weeks after the disruption if the employee has already started receiving it. After those 8 weeks, SAP stops. The employer should contact HMRC for guidance in these circumstances.
Payroll Processing and Recovery
SAP is processed through payroll and recovered from HMRC in the same way as SMP:
- Deduct Income Tax, NI, and student loan repayments as normal
- Report on the FPS each pay period
- Reclaim 92% of SAP (or 109% under Small Employers’ Relief, 2026/27) by reducing PAYE payments to HMRC
- Report recovery on the Employer Payment Summary (EPS)
Frequently Asked Questions
Who qualifies as the primary adopter for SAP?
If a couple adopts jointly, they must choose which parent will be the primary adopter (who claims SAP and adoption leave) and which will be the secondary adopter (who may claim Statutory Paternity Pay). Only one person can claim SAP for the same adoption. The choice is made by the couple, not the employer.
Does SAP apply to surrogacy arrangements?
Yes. From April 2015, intended parents in a surrogacy arrangement who obtain a parental order (or intend to apply for one) are eligible for SAP on the same basis as adoptive parents. One parent claims SAP and the other may claim SPP, just like a joint adoption.
When does SAP start?
SAP can start from up to 14 days before the expected date of placement (for UK adoptions) or the date the child enters the UK (for overseas adoptions). The employee chooses the start date. SAP must start no later than the date of placement itself.
Can SAP be shared as Shared Parental Pay?
Yes. Adoptive parents can opt into Shared Parental Leave and Pay just like birth parents. The primary adopter curtails their adoption leave and SAP, and the remaining weeks become available as ShPP to share between the couple. The same eligibility tests apply.
Further Reading
- Statutory Maternity Pay (SMP) — equivalent entitlement for birth mothers
- Statutory Paternity Pay (SPP) — the secondary adopter’s entitlement
- Shared Parental Pay (ShPP) — sharing adoption pay between both parents
- Employer Payment Summary (EPS) — reporting SAP recovery to HMRC
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