Statutory Adoption Pay Calculator UK 2025/26

Statutory Adoption Pay (SAP) for 2025/26 is £187.18 per week, or 90% of average weekly earnings if lower. Week 1 of SAP is paid at 90% of AWE with no upper cap. Weeks 2 to 39 are paid at the lower of £187.18 or 90% of AWE. SAP is payable for up to 39 weeks.

To qualify for SAP you must: be the child's adopter or one member of a couple jointly adopting; have been employed continuously for 26 weeks by the end of the week in which you were notified of being matched with a child; earn at least £123/week (the lower earnings limit); and give your employer 28 days notice where possible.

You must have worked for your employer continuously for 26 weeks by the end of the week in which you received notification of matching with a child (or approval for overseas adoption). If you were matched or approved before meeting this threshold, you do not qualify for SAP. You may still be entitled to Adoption Leave (unpaid) regardless.

You must give your employer: a completed SC4 (Statutory Adoption Leave and Pay) form or written notice; a matching certificate from the adoption agency (for UK adoptions) or documents confirming the adoption for overseas adoptions; and at least 28 days advance notice of when you want leave and pay to start, where possible.

For overseas adoptions, SAP rights are the same as UK adoptions but the qualifying dates relate to the 'official notification date' (date you receive approval from the overseas authority) and the 'date of entry' into the UK. The 26-week employment rule is measured to the end of the week of official notification.

Only one person in a couple can take adoption leave as the primary adopter and claim SAP. The other partner is entitled to Paternity Leave (1–2 weeks) and Statutory Paternity Pay (£187.18/week or 90% AWE if lower). Both partners may also be eligible for Shared Parental Leave if the primary adopter curtails their adoption leave.

Yes. SAP is treated as earnings and is subject to income tax and National Insurance in the same way as wages. It is processed via payroll. Your employer pays SAP and reclaims it from HMRC (92% for standard employers, 103% for small employers with Class 1 NI liability under £45,000).

You can keep all SAP even if you decide not to return to work after adoption leave. SAP cannot be clawed back unless it was paid in error. However, if your contract includes enhanced adoption pay with a contractual obligation to return (common in some public sector roles), you may need to repay the enhanced element. Statutory SAP is always yours.

Statutory adoption leave is 52 weeks: 26 weeks of Ordinary Adoption Leave (OAL) and 26 weeks of Additional Adoption Leave (AAL). Only the first 39 weeks attract SAP. The final 13 weeks are unpaid unless your employer offers enhanced adoption pay. You do not need to have worked for your employer for any qualifying period to take adoption leave.

Following curtailment of adoption leave, Shared Parental Leave can be taken, allowing the adopter's partner to take up to 50 weeks of leave and 37 weeks of pay. The same rules as birth-related SPL apply. Both parents must meet eligibility conditions independently.

For UK adoptions, SAP can start up to 14 days before the expected placement date. For overseas adoptions, it starts on the day the child enters the UK. You cannot claim SAP more than 14 days before placement. Many adopters choose to start SAP on the day of placement.

If your employer refuses SAP and you believe you qualify, contact HMRC's Employer Helpline or apply to HMRC directly. HMRC will decide whether SAP is due and can direct the employer to pay. If the employer is insolvent, HMRC pays SAP directly from the National Insurance Fund.