How much is Statutory Adoption Pay in the UK for 2026?

Full answer

Statutory Adoption Pay (SAP) mirrors Statutory Maternity Pay in structure. It is payable for up to 39 weeks to an employee who is newly matched with a child for adoption (or, in surrogacy cases, who expects to get a parental order). For the first 6 weeks you receive 90% of your average weekly earnings with no cap. For the remaining 33 weeks you receive the lower of the flat statutory weekly rate or 90% of your average weekly earnings -- so lower earners are paid the 90% figure throughout. The exact flat statutory rate is set by the government each tax year and is not in this rate card, so check the current figure on gov.uk before relying on it. To qualify you normally need to have worked continuously for the same employer for at least 26 weeks up to the week you were matched, and your average weekly earnings must be at least the lower earnings limit. SAP is treated as earnings, so it is subject to Income Tax and Class 1 National Insurance in the normal way; the first GBP 12,570 of income remains covered by the Personal Allowance, and employee NI applies at 8% on earnings between GBP 12,570 and GBP 50,270. Only one person in a couple can take adoption leave and SAP; the partner may instead be able to claim paternity pay or shared parental pay. Many employers offer enhanced (contractual) adoption pay above the statutory minimum, so check your contract. To see how SAP affects your take-home position once tax and NI are applied, use the take-home pay calculator, and the income tax and national insurance calculators to break down the deductions.

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