Adoption rights at a glance
An employee adopting a child is entitled to 52 weeks of adoption leave from day 1 of employment, split into 26 weeks ordinary and 26 weeks additional leave. Statutory Adoption Pay covers 39 weeks: 6 weeks at 90% of average weekly earnings uncapped, then 33 weeks at the standard £194.32 rate for 2026/27, or 90% of earnings if lower. Since the 2015 reforms, adoption pay has matched maternity pay including the enhanced first 6 weeks, which employers sometimes miss.
Who counts as the adopter
Where a couple adopts jointly, they choose which of them takes adoption leave; the other parent can take paternity leave and potentially shared parental leave. The scheme also covers fostering for adoption placements and intended parents in surrogacy arrangements who expect to obtain a parental order, with rights running from the child's birth in the surrogacy case. UK adoptions and overseas adoptions both qualify, with slightly different evidence and timing rules for overseas placements.
Qualifying conditions for SAP
For the pay element, the employee needs 26 weeks of continuous employment ending with the matching week, the week the adoption agency matches them with a child, plus average weekly earnings of at least £129 in the 8 week test period. They must give you 28 days notice of when they want pay to start and provide a matching certificate from the agency as evidence. If they do not qualify, issue form SAP1 within 7 days so they can seek other support.
Timing of leave
Leave can begin up to 14 days before the expected placement date for UK adoptions, on the date of placement itself, or for surrogacy on the day of birth. If a placement falls through after leave has begun, the employee can remain on leave for up to 8 weeks after the disruption. Up to 10 keeping in touch days are available during adoption leave without ending pay, exactly as with maternity.
Payroll processing and recovery
SAP is processed like salary, subject to tax, National Insurance and pension contributions. You recover 92% through the Employer Payment Summary, or 109% with Small Employers' Relief where your previous year Class 1 NI bill was £45,000 or less. Advance funding from HMRC is available if paying SAP would strain cash flow. Record keeping mirrors SMP: keep the matching certificate, notices and payment records for at least 3 years.
Getting the details right
Common slips include applying the old flat rate to all 39 weeks instead of the enhanced first 6 weeks, using the placement date rather than the matching week for the service test, and forgetting that adoption leave itself is a day 1 right even where SAP is not due. With 1 in 4 adopters reporting problems with employer processes, clean handling is both a legal duty and a genuine differentiator. If statutory pay rules are becoming a tax on your time, our fixed fee payroll service runs them for you, and our deadlines guide keeps the wider calendar straight.
Frequently asked questions
How much is Statutory Adoption Pay in 2026/27?
The first 6 weeks are 90% of average weekly earnings, then up to 33 further weeks at £194.32 or 90% of earnings if lower, 39 paid weeks in total.
Who qualifies for adoption leave and pay?
Adoption leave is a day 1 right. For the pay, the employee needs 26 weeks of continuous service by the week they are matched with a child and average earnings of at least £129 a week in 2026/27. Only 1 parent in a couple can take adoption leave; the other may take paternity or shared parental leave.
Does adoption pay apply to surrogacy?
Yes. Intended parents who expect a parental order qualify for adoption leave and pay from the day the child is born, subject to the normal service and earnings tests.