Summary
Description
You can process statutory adoption pay (SAP) in two different ways. This depends on if you’re adopting from the UK or abroad.
Documentary evidence
Your employee must provide evidence to prove that they’re adopting a child. This is through an adoption agency. You need evidence 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 anticipated to be, placed with the employee
- The date the adoption agency informed the employee that they had matched with a child
Length of employment
The employee must have been in continuous employment by you. This must have been for 26 weeks up to the week 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 NI Lower Earnings Limit. For the 2023/2024 tax year, this is £123.00.
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
- Start no later than the date of the child placement, or the day after that if they were at work that day
Documentary evidence
- Give the employee Form SC6 Statutory Adoption Pay and adoption leave. The employee must complete the declaration and give it to you.
Access Form SC6 on the GOV.uk website - The adopter must have received official notification that they can adopt from abroad. The adopter needs this notification before they get SAP or adoption leave. This comes from the relevant UK authority. The employee needs to keep this document so take a copy for your records
- The employee must provide you with evidence that the child has entered the UK to live with them. This could be an aeroplane ticket or copies of entry clearance documents
Length of employment
The employee must be in continuous employment for 26 weeks. This is either:
- Up to and continuing into the week in which they received the official notification
- 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 NI Lower Earnings Limit. For the 2023/2024 tax year, this is £123.00.
The value calculates:
- At the end of the week in which the adopter received official notification
- The week they complete 26 weeks continuous employment
Whichever is later.
SAP start date
Your employee can choose to start receiving pay 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
Africa
Asia
Australia
Canada
France
Ireland
Kenya
Nigeria
Portugal
South Africa
Spain
United Arab Emirates
United States
Germany