Statutory Adoption Pay 2026/27: Rates, Eligibility and How to Claim

Adopting a child is a life-changing event, and understanding your financial entitlements is an important part of planning ahead. Statutory Adoption Pay (SAP) provides income replacement for eligible employees taking time off work to care for a newly adopted child. This guide covers the 2026/27 SAP rate, who qualifies, how to claim and how your pay is taxed.

What Is Statutory Adoption Pay?

Statutory Adoption Pay is a government-mandated weekly payment made by employers to employees who take adoption leave. It mirrors the structure of Statutory Maternity Pay (SMP), sharing the same weekly rate of £184.03 for 2026/27.

SAP applies when you adopt a child through a UK adoption agency, adopt a child from overseas or have a child placed with you through a surrogacy arrangement (if you intend to apply for a Parental Order). It does not apply to step-parent adoptions or private family arrangements.

Only one person in a couple can receive SAP. The other partner may be entitled to Statutory Paternity Pay (also £184.03 per week in 2026/27) for up to two weeks.

SAP Rates for 2026/27

SAP is structured in two phases:

Phase 1 — Weeks 1 to 6: You receive 90% of your average weekly earnings (AWE). There is no cap during this period, so higher earners receive more in the early weeks.

Phase 2 — Weeks 7 to 39: You receive £184.03 per week or 90% of your AWE, whichever is lower. For most employees earning over £204.48 per week gross, the flat £184.03 rate will apply.

Total adoption leave: 52 weeks (39 paid, 13 unpaid). You are not required to take all 52 weeks, but SAP only covers the first 39.

Your employer may offer an enhanced contractual adoption pay scheme that tops up your pay beyond the statutory minimum. Check your employment contract or staff handbook for details.

Eligibility: Who Qualifies for SAP?

To receive Statutory Adoption Pay in 2026/27, you must meet all of the following conditions:

1. Adoption agency match: You must be newly matched with a child by a UK adoption agency, or be in the process of adopting a child from overseas. The match date is the trigger point for calculating your eligibility.

2. Continuous employment: You must have worked for the same employer continuously for at least 26 weeks by the end of the week in which you are notified of the match.

3. Earnings threshold: Your average weekly earnings must be at least £123 — the Lower Earnings Limit for National Insurance purposes in 2026/27. This is assessed over an 8-week reference period.

4. Employed status: You must be an employee (not self-employed or a worker). Self-employed adopters do not qualify for SAP but may be able to claim other support through Universal Credit or the adoption support fund.

5. Notification: You must give your employer at least 28 days notice before you intend to start your adoption leave, along with proof of the adoption (usually a matching certificate from the agency).

If you do not qualify for SAP — for example because you have not worked for your employer long enough — you may still be able to claim Adoption Allowance through your local council or an adoption support package.

How to Claim Statutory Adoption Pay

The claim process involves both you and your employer:

Step 1 — Notify your employer. Give written notice of your intention to adopt and the date you want to start adoption leave. You must do this within 7 days of being matched (or as soon as reasonably practicable), and at least 28 days before your intended start date.

Step 2 — Provide documentation. Your employer will ask for a matching certificate from the adoption agency confirming the placement date. For overseas adoptions, you will need an official document confirming you have been matched.

Step 3 — Agree a start date. SAP can begin on the date the child is placed with you, or up to 14 days before the expected placement date.

Step 4 — Receive SAP through payroll. Your employer pays SAP through their normal payroll cycle, deducting income tax and National Insurance before payment.

Step 5 — Employer reclaims from HMRC. Employers reclaim SAP payments from HMRC. Standard-sized employers can reclaim 92% of the SAP paid. Small employers (those whose total NI liability was £45,000 or less in the previous tax year) can claim 103% under Small Employers Relief, effectively recovering more than they paid to account for administration costs.

Tax and National Insurance on SAP

SAP is treated as taxable earnings. Your employer deducts income tax through PAYE using your tax code, and employee National Insurance contributions also apply in the normal way.

For 2026/27, employee Class 1 NI is charged at 8% on earnings between £12,570 and £50,270 per year, and 2% above that. Because SAP is typically well below the annual threshold when annualised, many employees on adoption leave will pay little or no NI, but this depends on your earnings pattern through the year.

can help you estimate your net income during adoption leave if you want to understand exactly what you will take home each week after tax and NI deductions.

If you have a student loan, repayments will also continue to be deducted from SAP if your income exceeds the repayment threshold in that pay period.

SAP and Your Employment Rights

Taking adoption leave and receiving SAP does not reduce your other employment rights. Key protections include:

• Accrual of annual leave: You continue to build up holiday entitlement throughout your adoption leave, including any unpaid period.
• Pension contributions: If you are enrolled in a workplace pension, your employer must continue to make contributions during the paid portion of your adoption leave. During unpaid leave, contributions typically pause unless your scheme rules say otherwise.
• Return to the same job: If you return within the first 26 weeks (Ordinary Adoption Leave), you are entitled to return to the same job. After 26 weeks (Additional Adoption Leave), you have the right to return to the same job or a suitable alternative.
• Protection from discrimination: You cannot be dismissed, selected for redundancy or treated unfairly because you are adopting or taking adoption leave.

can help you model the impact of a period of lower contributions during adoption leave on your long-term retirement savings.

Shared Parental Leave and Pay

If both you and your partner are employed, you may be able to convert some of your adoption leave and SAP into Shared Parental Leave (SPL) and Shared Parental Pay (ShPP). This allows you to share the remaining leave and pay between you more flexibly.

ShPP is paid at £184.03 per week or 90% of average weekly earnings, whichever is lower — the same rate as SAP from week 7. To be eligible, both partners must meet employment and earnings criteria.

This option can be particularly useful if one partner earns significantly more than the other, as it allows the higher earner to return to work sooner while the other remains at home.

Employer Obligations and Enhanced Schemes

Employers are legally required to pay at least the statutory minimum SAP if an employee is eligible. However, many employers — particularly in the public sector and larger private companies — offer enhanced adoption pay that matches or exceeds their enhanced maternity pay scheme.

Enhanced schemes might include:

• Full pay for the first 4–8 weeks, followed by standard SAP
• Extended paid leave beyond 39 weeks
• A return-to-work bonus for employees who come back after adoption leave

Always check your employment contract and speak to HR before your adoption leave begins to understand exactly what you are entitled to.

Planning Your Finances During Adoption Leave

Moving from your full salary to £184.03 per week represents a significant income drop for most employees. Budgeting ahead of your adoption leave is essential.

Some practical steps to consider:

• Build a savings buffer before your leave begins to cover the gap between SAP and your normal take-home pay
• Check whether you qualify for Universal Credit to top up your income during the unpaid portion of leave
• Review your pension — a period of reduced contributions can affect your long-term savings, so consider increasing contributions before or after leave if possible
• Check your tax code — HMRC may adjust your tax code during leave if your income changes significantly

lets you calculate how your annual tax bill changes when your income drops during adoption leave, which can help you plan your monthly budget.

shows how your NI contributions change at different income levels throughout the year.

---

The figures in this guide reflect UK government rates for the 2026/27 tax year. SAP rates are set annually and may change in future years. For personalised advice, consult an employment adviser or your HR department.