To qualify for SAP

The employee should give you at least 28 days notice of when they want SAP to start unless they have a good reason for notifying you late.

• An adopter is entitled to 52 weeks statutory adoption leave.
• For employees who qualify, SAP is payable for 39 weeks.
• If the employee meets all qualifying conditions, as an employer, you're obliged to pay the statutory rate of SAP. Whether you pay any further wages on top of the statutory requirement depends on the employee's contract of employment. You're under no statutory obligation to pay anything further.

Entitlement

• 6 weeks at the higher rate, which is 90% of the employee's average weekly earnings.
• 33 weeks at the standard rate, which is the lesser amount of 90% of the employee's average weekly earnings or[BCB:246:UKI Payroll Statutory weekly rate:ECB]per week.

Adopting a child from the UK

Documentary evidence

Your employee must provide documentary evidence to prove that they're adopting a child through an adoption agency at least 28 days before the start of payment. This can be a matching certificate or a letter and must show:

• The name and address of the employee and the adoption agency.
• The date the child was, or is expected to be, placed with the employee.
• The date the employee was told by the adoption agency that they had been matched with a child.

Length of employment

The employee must have been continuously employed by you for the 26 weeks up to and continuing into the matching week. The matching week is the week in which the employee was told by the adoption agency that they had been matched with a child.

The employee's earnings

The employee's average weekly earnings in the eight weeks before the matching week must be at or above the current national insurance (NI) Lower Earnings Limit (LEL).

SAP start date

Your employee has the right to choose when they want to start their adoption pay and leave. The date:

• Can't be more than 14 days before the expected placement date.
• Must start no later than the date the child is placed, or the day after that if they were at work that day.

Adopting a child from abroad

Documentary evidence

• Give the employee Form SC6 Statutory Adoption Pay and adoption leave when adopting from abroad. The employee must complete the declaration and give it to you.
• The adopter must have received official notification. The adopter can't receive SAP or adoption leave unless they've received official notification from the relevant UK authority that they're eligible to adopt a child from overseas. The employee needs to keep this document so you should take a copy for your records.
• The employee must provide you with evidence that the child has entered the UK to live with them, such as plane tickets or copies of entry clearance documents.

Length of employment

The employee must have been continuously employed by you for the 26 weeks up to and continuing into the week in which they received the official notification, or by the time they want to start their adoption pay period (APP), whichever is later.

The employee's earnings

The employee's average weekly earnings must be greater than the current national insurance (NI) Lower Earnings Limit (LEL). For the current tax year, this is

. The value is calculated at the end of the week in which the adopter received official notification, or the week they complete 26 weeks continuous employment if this is later.

SAP start date

Your employee can choose to start being paid and start their leave:

• On the date the child enters the UK, or on the following day if your employee is at work that day, or
• On a pre-determined date, chosen by your employee, no later than 28 days after the child enters the UK.

Process SAP in your payroll

If you're eligible for small employers' relief, you must set this up in Sage 50 Payroll before processing SAP. Read more >

There are two ways you can enter SAP:

• Quick SAP - If you've never processed SAP this is the easiest way to enter your employee's maternity details and check their entitlement. Find out how >
• Via the employee's record and Enter Payments option - If you're used to processing SAP on the diary in the employee's record, you can enter detailed adoption information. Read more >