Statutory Adoption Pay UK 2026/27: Eligibility, Rate, Adoption Leave

Statutory Adoption Pay (SAP) is the minimum amount UK employers must pay an eligible adopter taking time off when a child is placed with them. The structure mirrors Statutory Maternity Pay - 6 weeks at 90% of earnings, then up to 33 weeks at the statutory flat rate. SAP also covers surrogacy parents and certain overseas adoption cases. This guide covers the 2026/27 position.

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At a glance

Total leave: up to 52 weeks of Statutory Adoption Leave (SAL).
Paid leave: up to 39 weeks of SAP.
Unpaid leave: the remaining 13 weeks if you take the full 52.
Earnings rule: 6 weeks at 90% of average weekly earnings, followed by up to 33 weeks at the lower of £187.18/week (2026/27) or 90% of earnings.
Eligibility threshold: average weekly earnings of at least £123/week (Lower Earnings Limit) over the qualifying weeks.
Service threshold: at least 26 weeks continuous employment ending with the week the adopter was matched with the child.

Who qualifies

You qualify for SAP if all these apply:

You're adopting a child through a UK adoption agency, OR you're a parent in a surrogacy arrangement entitled to be granted a Parental Order, OR you're adopting from overseas.
You're named as the adopter on the matching certificate (only one parent qualifies for SAP if both adopt jointly - the other parent typically takes Statutory Paternity Pay).
You've been continuously employed by the same employer for 26 weeks ending with the week of matching.
Your average weekly earnings are at least £123/week.

If you're adopting jointly with a partner, only one of you can claim SAP. The other can claim Statutory Paternity Pay (2 weeks paid at the same rate) or take Shared Parental Leave if the SAP-claimant chooses to share their entitlement.

How much you receive

Period	Rate
Weeks 1-6	90% of average weekly earnings
Weeks 7-39	Lower of £187.18/week or 90% of earnings
Weeks 40-52	Unpaid

Worked example: average weekly earnings of £500/week.

Weeks 1-6 at 90%:                 £450/week × 6 = £2,700
Weeks 7-39 at £187.18 (cap):       £187.18 × 33 = £6,177
Total SAP across 39 paid weeks:                    £8,877

SAP is taxable income. Income tax + employee NI are deducted normally.

How long you can take

The full 52 weeks of Statutory Adoption Leave is broken into two parts:

Ordinary Adoption Leave: weeks 1-26 (up to 6 months).
Additional Adoption Leave: weeks 27-52 (next 6 months - protected status).

You can take the full 52 weeks, but only 39 weeks are paid. The final 13 weeks are unpaid (you can return to work earlier if you don't want unpaid leave).

You must take at least 2 weeks of leave starting on the placement date (this is the compulsory adoption leave period).

When SAP starts

SAP can start:

The day the child is placed with you, OR
Up to 14 days before the expected placement date.

You can't start SAP after the placement date itself.

Bereaved adopter rules

If the child placed with you dies during the adoption leave period, you keep your SAP entitlement for the remainder of the originally planned leave. You don't have to return to work earlier.

Under the Parental Bereavement (Leave and Pay) Act 2018 (in force from 6 April 2020), you're additionally entitled to 2 weeks Statutory Parental Bereavement Pay at the same rate as SAP.

Surrogacy parents

UK surrogacy parents qualify for SAP IF they intend to apply for a Parental Order under the Human Fertilisation and Embryology Act 2008. The qualifying period and rate are the same as for traditional adoption.

You don't qualify for SAP through:

Informal kinship care arrangements.
Foster care (foster carers have separate, less-generous arrangements).
Step-parent adoption.

Overseas adoption

If you're adopting from overseas, SAP is available but subject to slightly different qualifying rules:

Your adoption matching date is replaced with the official notification date from the overseas adoption authority.
The placement date for SAP purposes is the date the child enters the UK.
The 26-week service requirement applies as usual.

How SAP shows on your payslip

A correctly-structured SAP payslip should show:

SAP (or "Statutory Adoption Pay") as a separate income line, NOT bundled into normal salary.
Your normal salary as £0 (or pro-rated) for the period you're on leave.
PAYE tax calculated on the SAP amount.
Employee NI calculated normally if SAP is above the Primary Threshold.
Pension contributions - typically pause during adoption leave; many employers continue contributions to keep your pension on track.

If your employer pays enhanced adoption pay (e.g. full salary for the first 12 weeks then SAP), you'll see two pay lines: "Enhanced Adoption Pay" and the SAP amount.

Common payslip issues with SAP

SAP missed entirely - payroll didn't apply for SAP recovery from HMRC.
Wrong rate applied - the £187.18 cap was applied when 90% of your earnings (lower) should have been used in weeks 7-39.
Tax code on W1/M1 - adoption leave pay periods sometimes trigger non-cumulative codes.
Pension contribution gap - if your scheme should pause during leave but is still being deducted (or vice versa).
Holiday accrual missed - adoption leave still accrues holiday entitlement; check the next holiday-year statement.

Combining with Shared Parental Leave

If your adoption matching includes a partner, the SAP-eligible parent can curtail their adoption leave and share the unused weeks with their partner via Shared Parental Leave. The partner takes Shared Parental Pay at the same statutory rate.

This is useful when both partners want substantial leave to support the placement transition rather than one taking the full 52 weeks.

See our maternity, paternity, shared parental pay guide for the full SPL mechanics.

Notice requirements

You must give your employer notice of:

Your intention to take adoption leave as soon as reasonably possible after being matched.
Your intended leave start date at least 28 days before you want it to start (or as soon as possible if matched at short notice).
Your intended return date at least 8 weeks before returning if you want to return earlier than the originally notified return date.

Returning to work

After Ordinary Adoption Leave (up to 26 weeks), you have the right to return to your same job on the same terms and conditions.

After Additional Adoption Leave (weeks 27-52), you have the right to return to a suitable alternative role if your specific role is no longer available - but the terms and conditions must be no less favourable.

If your employer won't let you return to a comparable role, this is potentially automatic unfair dismissal under the Maternity and Parental Leave Regulations.

Where to get help

Acas helpline: 0300 123 1100 - free, impartial.
Coram BAAF: adoption-focused support and information.
Working Families (workingfamilies.org.uk) - UK-based parental rights charity.
Citizens Advice: free face-to-face help on parental rights.

Disclaimer

PayslipIQ provides automated educational guidance based on the figures you supply. It is not regulated employment-law or tax advice. Statutory Adoption Pay rules interact with the Adoption and Children Act 2002, the Employment Rights Act 1996, and the Maternity and Parental Leave Regulations - for unresolved disputes or contested eligibility, contact Acas on 0300 123 1100 or use an employment solicitor.