What is Statutory Adoption Pay and how much is it in 2026/27?

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Statutory Adoption Pay (SAP) provides paid leave for employees who adopt a child, are matched with a child through surrogacy, or (for one member of a couple) apply to adopt jointly, broadly mirroring the structure of Statutory Maternity Pay for birth mothers. **Eligibility** To qualify for SAP, an employee generally needs to have worked continuously for their employer for at least 26 weeks by the relevant matching or notification week, and earn on average at least the Lower Earnings Limit (around £6,396 a year, 2026/27) in the relevant reference period. Where a couple is adopting jointly, only one partner can claim SAP for the same child, while the other partner may be eligible for Statutory Paternity Pay or Shared Parental Pay instead, depending on how they choose to split leave. **How much SAP pays** SAP follows the same two-tier structure as SMP: the first six weeks are paid at 90% of the employee's average weekly earnings (calculated over a specific reference period before the adoption), with no cap on this 90% figure. From week seven to week 39 (33 further weeks), SAP is paid at the lower of the flat statutory weekly rate (set and uprated each April, and not fixed in this guide since it changes annually -- check the current rate on gov.uk) or 90% of average weekly earnings, whichever figure is lower. Total statutory adoption leave can last up to 52 weeks, but statutory pay only covers the first 39 of those weeks; the remaining weeks, if taken, are usually unpaid unless the employer offers an enhanced adoption pay scheme. **Tax and National Insurance** SAP is taxable employment income and subject to Class 1 employee National Insurance in exactly the same way as ordinary salary, deducted through PAYE by the employer. It is not a tax-free benefit, unlike, for example, Child Benefit at lower income levels. **Enhanced (contractual) adoption pay** Many employers, particularly larger organisations and the public sector, offer enhanced adoption pay schemes that pay more generously than the statutory minimum -- for example, full pay for a set number of weeks -- often mirroring whatever enhanced maternity pay scheme the same employer offers. Any enhanced element is taxed in exactly the same way as the statutory element, through PAYE. **Surrogacy** Intended parents through surrogacy who meet the relevant legal parenthood conditions can also be eligible for adoption leave and pay (or paternity/shared parental leave for the other parent), reflecting the legal recognition of surrogacy arrangements under UK adoption and parental order rules. **Worked example** An employee earning £30,000 a year, with average weekly earnings of roughly £577, is matched with a child for adoption and takes 39 weeks of statutory adoption leave. For the first six weeks, they receive 90% of £577, around £519 a week, taxed through PAYE as normal. For the remaining 33 weeks, they receive the lower of the flat statutory rate (uprated annually) or 90% of average earnings -- in most cases this means the flat statutory rate applies, since 90% of average earnings for most employees exceeds the standard flat rate, again taxed in the usual way through payroll.

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