Statutory Adoption Pay (SAP) is the minimum weekly payment a UK employer must provide to a qualifying employee during adoption leave. SAP runs for up to 39 weeks at £184.03 per week (2026–27) or 90% of average weekly earnings — whichever is lower. The structure mirrors statutory maternity pay, but the eligibility rules and notice requirements differ.
This guide covers who qualifies, how to calculate SAP, the leave structure, and what employers need to do.
Key takeaways
- SAP is £184.03 per week (2026–27) or 90% of average weekly earnings, whichever is lower.
- The first 6 weeks of SAP are paid at 90% of average weekly earnings (no cap).
- The remaining 33 weeks are at the flat rate of £184.03 per week, or 90% of earnings if lower.
- The employee must have 26 weeks of continuous service by the week of the adoption match or placement notification.
- SAP is paid through payroll and you can recover 92% (or 103% for small employers) from HMRC.
Who qualifies for SAP
An employee qualifies for SAP if:
- They are adopting a child through an approved adoption agency, or are a prospective adopter who has been matched with a child.
- They have been continuously employed for at least 26 weeks by the week of the adoption match or the date of notification.
- Their average weekly earnings over the eight-week qualifying period equal or exceed the Lower Earnings Limit (£123/week in 2026–27).
- They give the correct notice.
SAP is only available to one parent — the employee who is the primary adopter. The secondary adopter (partner) may be eligible for paternity leave and pay instead.
| Requirement | Detail |
|---|---|
| Continuous service | 26 weeks by the week of the match or notification |
| Earnings threshold | £123/week (Lower Earnings Limit 2026–27) |
| Weekly pay | £184.03 or 90% of earnings, whichever is lower |
| Leave duration | Up to 52 weeks (pay for 39) |
| Notice | At least 28 days before the expected date of placement |
The two-rate structure
SAP follows the same two-tier system as SMP:
Weeks 1–6: Earnings-related rate The employee receives 90% of their average weekly earnings over the qualifying period. There is no cap.
Weeks 7–39: Flat rate (or 90%, whichever is lower) From week 7, the rate drops to £184.03 per week (2026–27), unless the employee’s 90% average is lower.
Worked example
Sarah earns £28,000 per year. Her average weekly earnings over the qualifying period are £538.46.
- Weeks 1–6: 90% of £538.46 = £484.61 per week
- Weeks 7–39: Flat rate of £184.03 per week
Total SAP over 39 weeks: (6 × £484.61) + (33 × £184.03) = £2,907.66 + £6,072.99 = £8,980.65
When SAP starts and stops
SAP starts on the date of placement — the day the child joins the employee’s household. If the placement does not go ahead after SAP has started, the employee can still receive SAP for up to 8 weeks from the date the placement ended.
SAP stops after 39 weeks, or earlier if the employee returns to work or earns above the limit while working for another employer.
The employee must give at least 28 days’ notice before the expected date of placement.
Overseas adoption
The same SAP rules apply to employees adopting a child from overseas. The qualifying conditions are assessed at the date of notification, and SAP starts from the date the child enters the UK.
The 26-week service test applies from the date of notification, and the earnings test is averaged over the eight-week period before that date.
Shared parental pay interaction
Like SMP, SAP can be converted into shared parental pay (ShPP) if the employee curtails their adoption pay. This allows the partner to take shared parental leave and receive ShPP for the released weeks.
The mechanics are the same as with maternity: the primary adopter curtails SAP, and the remaining weeks become available for the secondary adopter as ShPP.
Employer recovery
SAP is recovered from HMRC at 92% (or 103% for small employers) through the Statutory Payments Relief. You claim it through your monthly RTI submission, the same as SMP and SPP.
For more UK context, see our guides to maternity pay, paternity pay, and shared parental pay.
Frequently asked questions
How much is statutory adoption pay per week?
The first 6 weeks are paid at 90% of average weekly earnings with no cap. From week 7, SAP is £184.03 per week (2026–27) or 90% of earnings if lower.
Can both parents get adoption pay?
Only one parent (the primary adopter) is eligible for SAP. The partner may qualify for paternity leave and pay or shared parental leave and pay.
What if the placement does not go ahead?
SAP can continue for up to 8 weeks after the placement ends. After that, the employee may be entitled to unpaid time off or contractual leave.
Does SAP apply to fostering?
No. SAP is only available for formal adptions through approved agencies. Foster carers do not qualify for SAP, though they may have different statutory rights.
Can SAP be shared with the partner?
Yes, if the primary adopter curtails SAP to release weeks for shared parental pay. The partner must meet the eligibility criteria independently.
Putting it into practice
Five steps keep your SAP process correct:
- Check the employee’s service date as soon as they notify you of the adoption — confirm the 26-week test.
- Collect the notice at least 28 days before the expected date of placement.
- Calculate SAP using the correct eight-week averaging period and apply the two-tier structure.
- Recover SAP through RTI and claim the small-employer uplift if applicable.
- Track the 39-week countdown and manage the transition to shared parental pay if applicable.
A leave management system that calculates SAP automatically, tracks the 39-week countdown, and manages the conversion to shared parental pay keeps statutory adoption pay accurate and compliant.
Sources
- GOV.UK — Adoption Pay and Leave (primary source)
- HMRC — SAP rates and thresholds
- Social Security Contributions and Benefits Act 1992, s.171–175
Last updated: 26 July 2026. This article is general information, not legal advice. SAP rates and thresholds change annually — confirm current figures with HMRC.