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Statutory adoption pay PDF Print E-mail

If an employee is adopting a child, they have a right to 39 weeks Statutory Adoption Pay (SAP). In order to qualify the employee must have been in continuous employment (working for the same employer) for at least 26 weeks by the date the adoption is approved. The rate of SAP is either paid at the current rate (please refer to the rates and thresholds page for current rates) or 90% of the employee's average weekly earnings, whichever is the lowest.

The employer (as a small employer) can recover 103% of the cost of SAP from the state - i.e. 100% of the employee's gross wage plus 3% of gross income to cover Employer's NI Contribution. This can be claimed in advance as a lump sum, and Stafftax will claim this on behalf of our clients . The worker should provide their employer with a matching certificate or letter from the adoption agency, which will need to be forwarded on to Stafftax. On receipt of this we will apply for the SAP rebate on the employer's behalf. We will also issue payslips for the employee throughout the period of their adoption leave, showing SAP paid.

Please note that the lump sum rebate cheque the employer receives from HMRC will include tax and NI (employers and employees) that is yet to be paid. The employer will pay their worker according to the payslips provided. If the employer chooses to pay the entire SAP due in a lump sum (by totalling the net wage on the payslips provided) then the employee must be clear that this payment is to last for the entire period of their adoption leave, and that they should not claim any additional benefit (i.e. social security) or obtain work elsewhere, until this period has ended.

All domestic workers have a right to return to work, but only on the same terms as they were previously employed - e.g. not with their own baby if the employer does not wish this. If the employee is not returning to work, then we will send out their P45, on the employer's behalf at the end of their period of SAP. The employee is technically still in employment until then. If they wish to return, they are entitled to an additional 13 weeks unpaid leave before returning to work.