Statutory Adoption Pay explained for employers
Statutory Adoption Pay runs for up to 39 weeks: the first 6 weeks at 90% of average weekly earnings with no cap, then £194.32 a week or 90% of earnings, whichever is lower, for the 2026-27 tax year [2]. The leave around it lasts up to 52 weeks, and only one person in an adopting couple can claim the pay [4]. For employers, adoption pay mirrors maternity pay almost exactly, which makes the differences the part worth knowing.
The obligation sits with the employer. An eligible employee gives notice after being matched with a child, the employer pays Statutory Adoption Pay through payroll, and most of the cost is recovered from HMRC. The mechanics are familiar, but the triggers are different: the clock runs from the matching week, not from a due date.
This article sets out the 39-week pay structure, who qualifies, the notice and evidence an employee must provide, and how an employer reclaims the cost through Real Time Information.
Key takeaways
- Statutory Adoption Pay is paid for up to 39 weeks: 6 weeks at 90% of earnings, then £194.32 a week or 90% of earnings if lower.
- Adoption leave is a day-one right, but the pay requires 26 weeks of continuous service by the matching week.
- Only one partner in a couple can claim Statutory Adoption Pay; the other may claim Statutory Paternity Pay.
- The employee must earn at least £129 a week on average and give 28 days' notice of the pay start date.
- Employers reclaim 92% of the cost, or 109% under Small Employers' Relief.
What Statutory Adoption Pay is and how it is structured
Statutory Adoption Pay (SAP) is a weekly payment an employer makes to an eligible employee who is taking time off to adopt a child or who is having a child through a surrogacy arrangement [3]. It is the legal minimum: an employer can run a more generous contractual adoption scheme but never pay less [2]. Like other family statutory pay, SAP is treated as earnings and passes through payroll subject to PAYE income tax and Class 1 National Insurance [8].
The payment has a two-stage structure that is easiest to read as a table, and the weekly figure of £194.32 is fixed for the 2026-27 tax year [1].
| Period | Amount (2026-27) |
|---|---|
| Weeks 1 to 6 | 90% of average weekly earnings (no cap) |
| Weeks 7 to 39 | £194.32 a week or 90% of average weekly earnings, whichever is lower |
| Weeks 40 to 52 | Unpaid (leave may continue) |
Adoption leave itself can total 52 weeks, made up of 26 weeks of Ordinary Adoption Leave and 26 weeks of Additional Adoption Leave, and can start from the date of placement or up to 14 days before for UK adoptions [3]. Acas sets out the same leave structure in its plain-English guidance for employees [7]. Businesses that handle this occasionally, alongside the odd one-off payslip, often rely on an instant payslip generator for ad-hoc payments and a full payroll platform for ongoing statutory pay.
Who qualifies for Statutory Adoption Pay
Adoption rules separate leave from pay, the same way paternity rules do. Statutory Adoption Leave is a day-one right with no minimum service, while Statutory Adoption Pay carries an earnings and service test [5].
The service and earnings test
To receive SAP, an employee must have been continuously employed for at least 26 weeks ending with the week in which they are matched with a child, and must earn at least the £129 Lower Earnings Limit a week on average over the 8 weeks before the matching week [5]. An employee who has the leave right but not 26 weeks of service can take adoption leave but receives no SAP [4]. These figures feed straight into the calculation handled by HMRC-recognised payroll software for SMEs.
The one-claimant rule
Only one person in an adopting couple can take adoption leave and SAP [4]. The couple decides who claims it. The other partner may instead claim Statutory Paternity Pay, which is covered in the guide to Statutory Paternity Pay, and an employee cannot claim SAP for a child if their partner is already claiming it [15].
Notice and matching evidence
The trigger for adoption pay is the matching decision, not a medical due date. An employee must tell the employer they intend to take adoption leave within 7 days of being told they have been matched with a child, and must give at least 28 days' notice of the date they want SAP to start [6]. The employer should confirm the leave and return dates in writing.
For proof, the employee provides a matching certificate from the adoption agency, which records the key dates the employer needs for the calculation [6]. HMRC publishes entitlement date tables that translate the matching week into the relevant pay dates [13]. Overseas adoptions and surrogacy arrangements follow related but distinct rules, including different evidence, so an employer handling one of these should check the specific guidance for that route [12]. Accountants managing this across several clients usually flag matching dates in a multi-client payroll dashboard so the 28-day window is never missed.
How employers recover Statutory Adoption Pay
SAP is recovered through the Employer Payment Summary, filed under Real Time Information, and the recovery rate depends on the employer's National Insurance bill in the previous tax year [11].
| Employer Class 1 NIC in previous tax year | Recovery rate |
|---|---|
| More than £45,000 | 92% |
| £45,000 or less (Small Employers' Relief) | 109% |
A standard employer reclaims 92% of the SAP it has paid; an employer that paid £45,000 or less in Class 1 National Insurance qualifies for Small Employers' Relief and reclaims 109%, which is 100% of the payment plus 9% compensation for the employer National Insurance on it [9]. For adoption, the Small Employers' Relief threshold is tested against the tax year before the matching week [10]. Software that holds the HMRC Recognised badge files the Employer Payment Summary automatically and applies the correct rate. The same statutory pay engine is available to software vendors through an HMRC-recognised payroll API for embedding into a host platform.
Conclusion
Statutory Adoption Pay is the close cousin of maternity pay: the same 39-week shape, the same weekly rate, the same recovery routes. What sets it apart is the matching week as the anchor for every deadline, the day-one leave right sitting on top of a 26-week pay test, and the rule that only one partner can claim it. An employer who knows those three differences can run adoption pay with the same confidence as maternity pay.
The broader trend is towards day-one family rights and simpler entitlement tests, with the government's parental leave review likely to push further in that direction, and HMRC continuing to flag changes through its Employer Bulletin [14]. Employers who build the matching-week triggers and the one-claimant check into their payroll process now will find the next round of reform straightforward to absorb.
Frequently asked questions
How much is Statutory Adoption Pay and how long is it paid?
It is paid for up to 39 weeks. The first 6 weeks are 90% of average weekly earnings with no cap, and the remaining 33 weeks are £194.32 a week or 90% of earnings, whichever is lower, for the 2026-27 tax year [2]. Adoption leave can run for up to 52 weeks, but the final 13 weeks are unpaid by statute.
Can both adoptive parents get adoption pay?
No. Only one person in a couple can take adoption leave and receive Statutory Adoption Pay, and the couple decides who claims it [4]. The other partner may be able to claim Statutory Paternity Pay instead, provided they meet that scheme's own eligibility tests.
What notice and evidence does an employee need to give?
The employee must tell the employer within 7 days of being matched with a child, and give at least 28 days' notice of when they want the pay to start [6]. They provide a matching certificate from the adoption agency as evidence of the right to leave and pay.
How much adoption pay can an employer reclaim from HMRC?
A standard employer reclaims 92% of the Statutory Adoption Pay it pays, through the Employer Payment Summary [9]. An employer whose Class 1 National Insurance was £45,000 or less in the tax year before the matching week qualifies for Small Employers' Relief and reclaims 109% [10].
