Comparison · Statutory Pay · 2026/27
Statutory Maternity Pay vs Statutory Adoption Pay 2026/27: Are They the Same?
SMP and SAP are calculated using the same formula and pay the same weekly rates -- but the eligibility tests differ depending on whether the employee is having a baby or adopting a child. This guide compares both for 2026/27.
TL;DR -- 2026/27 Statutory Pay Key Figures
- • First 6 weeks (both SMP and SAP): 90% of average weekly earnings
- • Standard weekly rate (remaining weeks): £194.32 (or 90% of earnings if lower)
- • Maximum paid weeks: 39
- • Continuity requirement: 26 weeks' employment by the qualifying week
- • Earnings threshold: Lower Earnings Limit £129/week
SMP vs SAP: Head-to-Head
| Feature | Statutory Maternity Pay | Statutory Adoption Pay |
|---|---|---|
| First 6 weeks | 90% of average weekly earnings | 90% of average weekly earnings |
| Remaining weeks (up to 39 total) | Lower of £194.32/week or 90% of earnings | Lower of £194.32/week or 90% of earnings |
| Qualifying event | Childbirth (biological) | Being matched with a child for adoption |
| Who can claim | The birth mother | One member of the adopting couple/individual |
| Fallback if ineligible | Maternity Allowance (DWP) | No direct DWP fallback -- check current guidance |
Worked Example: £600/Week Average Earnings
An employee with average weekly earnings of £600 qualifies for either SMP or SAP. The calculation is identical either way.
| Period | Calculation | Weekly Pay |
|---|---|---|
| Weeks 1-6 | 90% x £600 | £540.00 |
| Weeks 7-39 | Lower of £194.32 or 90% x £600 (£540) | £194.32 |
| Total over 39 weeks | (£540 x 6) + (£194.32 x 33) = £3,240 + £6,412.56 = £9,652.56 | |
Both a new parent claiming SMP and an adoptive parent claiming SAP with the same average earnings would receive exactly the same total -- £9,652.56 over 39 weeks -- because the calculation formula is identical for both types of statutory pay.
Frequently Asked Questions
Frequently Asked Questions
Is Statutory Adoption Pay the same amount as Statutory Maternity Pay?
Yes -- both pay 90% of average weekly earnings for the first 6 weeks, then the lower of 90% of average earnings or £194.32/week (2026/27) for up to 39 weeks in total.
What is the eligibility test for SMP?
At least 26 weeks continuous employment by the qualifying week (roughly week 15 before the due date), and average earnings of at least the £129/week Lower Earnings Limit over the relevant 8-week period. Those who do not qualify may get Maternity Allowance from the DWP instead.
What is the eligibility test for SAP?
At least 26 weeks continuous employment by the week matched with a child, plus the same average earnings test as SMP. Only one member of an adopting couple can claim SAP for a given child; the other may claim Statutory Paternity Pay or Shared Parental Pay.
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How long can you receive SMP or SAP?
Both can be paid for up to 39 weeks, within an overall leave entitlement of up to 52 weeks (39 paid, 13 unpaid). Check specific scheme details, as this reflects the general statutory framework.
Can an employer offer enhanced pay above the statutory minimum?
Yes -- many employers offer enhanced occupational schemes, e.g. full pay for the first 3 months. These are not legally required, so check your contract or staff handbook, since SMP/SAP are only the statutory floor.
Does Shared Parental Leave interact the same way with both?
Yes -- an SMP or SAP recipient can end their leave early and share the remaining pay and leave with their partner as Shared Parental Pay, at the same £194.32/week statutory rate once the 90%-of-earnings period ends.
Are tax and NI deducted from SMP and SAP?
Yes -- both are treated as earnings and subject to normal PAYE income tax and National Insurance deductions. Employers typically recover most of the cost from HMRC.
Related calculators
Paternity Pay tool
Calculate UK statutory paternity pay 2026/27 (£194.32/week or 90% of average pay) plus enhanced employer top-up.
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Disclaimer: This comparison is for general information based on 2026/27 statutory pay rates published by HMRC/gov.uk. Eligibility rules can be complex, especially for surrogacy, kinship care and cross-border adoption cases -- check gov.uk or ACAS for guidance specific to your situation.