Adopting a child from the UK or abroad

Summary

A processing guide for adopting a child from the UK or abroad in Sage Payroll.

Description

You can process statutory adoption pay (SAP) in two different ways. This depends on if you’re adopting from the UK or abroad.

▼Adopting a child from the UK

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

▼Adopting a child from abroad

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

Solution Properties

Solution ID: 222001000101388
Last Modified Date: Thu Apr 23 13:25:10 UTC 2026
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