What is Statutory Adoption Pay?

Full Definition

Statutory Adoption Pay (SAP) is paid to eligible employees who take time off when a child is placed with them for adoption, or through a surrogacy arrangement where a parental order is sought. It broadly mirrors Statutory Maternity Pay and can be paid for up to 39 weeks. For the first six weeks it is normally 90% of average weekly earnings, after which it switches to the lower of a flat statutory weekly rate or 90% of average weekly earnings; the precise 2026/27 weekly amount is set by the government and should be confirmed on gov.uk. The employer pays SAP and reclaims most or all of it from HMRC. To qualify, the employee must have the required length of continuous service, earn at least the lower earnings limit on average, and give correct notice and evidence of the adoption. This matters because it provides paid time to settle a newly placed child. SAP counts as earnings, so income tax and National Insurance are deducted.

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