Statutory Adoption Pay
Statutory Adoption Pay (SAP) is paid to an employee who meets the requisite requirements. It is paid by the employer in the same way as the employee’s normal wages.
Those employees that qualify are entitled to receive SAP for up to 39 weeks. The first six weeks are payable at 90% of the employee’s average weekly earnings and the next 33 weeks are paid at the SAP rate set by the Government for the relevant tax year, or 90% of his or her average weekly earnings if the figure is less than the rate set by the Government for that year. Eligibility In order to be eligible for SAP, the employee must have been continuously employed for at least 26 weeks ending with the week in which he or she is notified of having been matched with a child. When a child is being adopted from overseas, the employee must have been continuously employed for a minimum of 26 weeks ending with the week in which he or she is sent official notification from the relevant UK authority that he or she is eligible to adopt a child from overseas or ending with the week in which the SAP period is to begin, whichever is later. Rates The standard rate of statutory maternity pay (“SMP”) is set by the Government and may be subject to an increase in April of each year. Please refer to the HMRC website for the latest rate of SMP. The rates for SAP match those rates which are paid for maternity pay.