Entitlement to Statutory Adoption Pay (SAP) depends on the following criteria:

• Entitled to 52 weeks statutory adoption leave
• For employees who qualify, SAP is payable for 39 weeks
• 90% of their Average Weekly Earnings (AWE) for the first six weeks.
  This equates to £156.66 a week or 90% of their AWE for the next 33 weeks, whichever is lower
• If the employee meets all qualifying conditions, you’re obliged to pay the statutory rate of SAP. You can pay any further wages on top of the statutory pay. This depends on the employee’s contract of employment. You’re under no statutory obligation to pay anything further

If your employee isn’t entitled to SAP, you must give them Form SAP1 Non-payment of Statutory Adoption Pay.

You can find further information on SAP from HMRC. Employers adoption pay & leave (opens in new tab).

 TIP: Payroll calculates SAP in whole weeks only, from the adoption start date. For example, the adoption starts on Wednesday. The week is Wednesday to the following Tuesday. 

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