What is the Statutory Adoption Pay rate for 2025/26?

For the first 6 weeks of adoption leave, SAP is paid at 90% of your average weekly earnings. For the remaining 33 weeks, SAP is £184.03 per week (or 90% of your average weekly earnings if that is lower).

Do you have to pay tax on adoption pay?

Yes, Statutory Adoption Pay is treated as earnings and is subject to income tax and National Insurance contributions, just like your regular salary.

Adoption Pay Calculator UK 2025

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Mustafa Bilgic Financial Content Specialist • Updated 20 February 2026

What is Statutory Adoption Pay (SAP)?

Statutory Adoption Pay (SAP) is the legal minimum pay you are entitled to receive from your employer when you take time off work to adopt a child. It is paid for up to 39 weeks and is similar in structure to Statutory Maternity Pay. Whether you are adopting a child from within the UK or from overseas, you may qualify for SAP if you meet the eligibility conditions.

          2025/26 SAP Rates at a Glance

          First 6 weeks: 90% of your average weekly earnings

          Weeks 7 to 39 (33 weeks): £184.03 per week (or 90% AWE if lower)

          Total paid leave: up to 39 weeks

SAP Rate Breakdown

Period	Duration	Rate
Phase 1	Weeks 1–6	90% of Average Weekly Earnings
Phase 2	Weeks 7–39 (33 weeks)	£184.03/week (or 90% AWE if lower)
Phase 3 (optional)	Weeks 40–52	Unpaid leave (Additional Adoption Leave)

Your Average Weekly Earnings (AWE) are calculated over the 8 weeks before the week you were matched with the child. This figure determines both your Phase 1 pay and whether the flat rate or the 90% figure applies in Phase 2.

Who Qualifies for Statutory Adoption Pay?

To receive SAP, all three of the following conditions must be met:

Qualifying Conditions

Matched with a child: You must be matched with a child through an approved adoption agency (UK domestic adoption) or have received official notification for overseas adoption.
Continuous employment: You must have worked for the same employer for at least 26 continuous weeks ending with the week in which you are notified of the match.
Earnings threshold: Your average weekly earnings must be at least £125 per week (the Lower Earnings Limit for 2025/26) over the 8 weeks before the matching week.

Note on Partners: Only one adoptive parent can claim SAP. The other parent may be entitled to Statutory Paternity Pay (for up to 2 weeks) or can opt into Shared Parental Leave after the primary adopter's first 2 weeks of Adoption Leave.

Who Does Not Qualify?

Self-employed people — SAP is only for employees. Self-employed adopters may be able to claim Maternity Allowance in some circumstances; check with HMRC.
Those who have not completed 26 weeks of continuous employment by the matching week
Those earning below the Lower Earnings Limit of £125 per week
Foster parents (unless the fostering is part of a "foster to adopt" arrangement)

Adoption Leave Entitlement

SAP covers up to 39 weeks of Ordinary Adoption Leave. You can also take an additional 13 weeks of Additional Adoption Leave (unpaid), giving you up to 52 weeks of leave in total — the same as maternity leave.

When Can Adoption Leave Start?

UK Domestic Adoption

Leave can start from the date the child is placed with you, or up to 14 days before the expected placement date. You choose when to start.

Overseas Adoption

Leave can start on the date the child enters the UK, or up to 28 days before. You must have received your official notification of the match.

Notifying Your Employer

You must tell your employer within 7 days of being matched with a child and provide your Matching Certificate or official notification. Give at least 28 days' notice of your intended start date.

Your Rights During Adoption Leave

While on Adoption Leave your employment rights are fully protected:

Your job is protected — you have the right to return to the same role (or a suitable alternative in some circumstances)
You continue to accrue annual leave
Your pension contributions continue to be made by your employer based on your normal pay, not your SAP rate
You can work up to 10 "Keeping in Touch" (KIT) days without losing SAP
Any pay rises during your leave must be factored into your pay calculations

Enhanced Adoption Pay

Many employers — particularly in the public sector, education, and larger corporations — offer enhanced adoption pay that is more generous than the statutory minimum. This might include full pay for the first few months or an enhanced flat rate. Check your employment contract or staff handbook to see what your employer offers.

Shared Parental Leave for Adoptive Families

After the primary adopter has taken at least 2 weeks of Adoption Leave, the remaining leave and pay can be converted into Shared Parental Leave (ShPL) and Shared Parental Pay (ShPP). This allows both parents to share up to 50 weeks of leave and up to 37 weeks of pay, giving families great flexibility in how they care for their newly adopted child.

Frequently Asked Questions About Adoption Pay

What is the Statutory Adoption Pay rate in 2025/26?

In 2025/26, Statutory Adoption Pay is paid at 90% of your Average Weekly Earnings for the first 6 weeks. For the remaining 33 weeks (weeks 7 to 39), SAP is paid at the lower of £184.03 per week or 90% of your average weekly earnings. The flat rate of £184.03 applies to the majority of adopters whose earnings are higher than this amount.

How long do you receive Statutory Adoption Pay?

SAP is paid for a total of 39 weeks. This is split into 6 weeks at 90% of your average weekly earnings, followed by 33 weeks at the flat rate (or 90% AWE if lower). You can also take up to 13 additional weeks of unpaid leave, giving you a total of 52 weeks off work.

Is Statutory Adoption Pay taxable?

Yes. SAP is treated as earnings and is fully subject to income tax and National Insurance contributions. It is paid through your employer's payroll via PAYE. Your employer can reclaim 92% of SAP from HMRC (or 103% if they qualify as a small employer).

What are the qualifying conditions for SAP?

To qualify for SAP you must: (1) be matched with a child for adoption by an approved agency; (2) have worked continuously for the same employer for at least 26 weeks ending with the week you were notified of the match; and (3) have average weekly earnings of at least £125 (the Lower Earnings Limit) over the 8 weeks before the matching week.

Can you take Shared Parental Leave if you are adopting?

Yes. Adoptive parents have the same access to Shared Parental Leave (ShPL) as birth parents do. The primary adopter can curtail their Adoption Leave from week 3 onwards, and the remaining leave and pay can be shared between both parents as ShPL and Shared Parental Pay (ShPP), provided both parents meet the individual qualifying conditions.

What happens if you adopt from overseas?

Overseas adoptions follow slightly different rules. Adoption Leave for an overseas adoption can begin on the date the adopted child enters the UK (or up to 28 days before entry). You must be able to provide your "official notification" — the document from the relevant UK authority confirming you are approved to adopt from overseas. The SAP rates are the same as for domestic adoption.

Does the partner of an adoptive parent get any pay?

The partner of the primary adopter may be entitled to Statutory Paternity Pay (SPP) for up to 2 weeks, provided they meet the qualifying conditions. Additionally, if the couple opts into Shared Parental Leave, the partner can receive Shared Parental Pay for their share of the leave.