This is available to individuals adopting a child on their own, or one member of a couple adopting a child together. The adopter is entitled to 52 weeks statutory adoption leave. SAP is payable for 39 weeks. An employee who doesn't qualify for SAP may still qualify for adoption leave.

 

Adoption pay period.

This is the date that the child starts living with the person permanently, with a view to being formally adopted in the future. They may have stayed with them before this date.

The date the child is expected to be placed for adoption. The date the child is actually placed for adoption is known as actual date of placement.

Keep in touch days.

An employee can work for up to ten KIT days during their SAP pay period without losing SAP.

Lower Earnings Limit for national insurance contributions.

This is when the adoption agency decides that a person is suitable to adopt a particular child. The adoptive parents may be given a matching certificate or letter from the agency.

The date when the adoption agency told the employee that they've been matched with a child.

A letter or document confirming that the adopter has been matched with a child.

This is the week the adopter is told by the adoption agency that they've been matched with a child.

When adopting a child from abroad the employee needs official notification from the relevant domestic authority to confirm that they're a suitable adoptive parent.

The date that the child starts living with the person permanently, with a view to being formally adopted in the future. They may have stayed with them before this date.SAP1If for any reason, your employee is not entitled to SAP, you must give them Form SAP1 Non-payment of Statutory Adoption Pay (SAP).

The eight week period leading up to the matching week and is used to calculate the employee's average weekly gross pay.

If for any reason, your employee is not entitled to SAP, you must give them Form SAP1 Non-payment of Statutory Adoption Pay (SAP).

Statutory Adoption Pay and adoption leave when adopting from abroad. If the employee is adopting a child from abroad, they must declare they they're not receiving or haven't applied for SPP on this form.

Small employers' relief.

The amount of SAP that you can recover from HMRC depends on whether you're a small or standard employer. If you're a small employer you can claim back 100% of the SAP that you pay to the employee plus a further 3% of that amount in NI compensation.