Statutory Adoption Pay and Leave: employer guide
Statutory Adoption Pay and Statutory Adoption Leave - employer guide
1. Entitlement
Statutory Adoption Leave
Eligible employees can take up to 52 weeks Statutory Adoption Leave. The first 26 weeks is known as 'Ordinary Adoption Leave', the last 26 weeks as 'Additional Adoption Leave'.
Leave can start:
- up to 14 days before the child starts living with the employee (UK adoptions)
- when the child arrives in the UK or within 28 days of this date (overseas adoptions)
Statutory Adoption Pay
Statutory Adoption Pay for eligible employees is £138.18 a week or 90% of their gross average weekly earnings (whichever is lower).
It’s paid for up to 39 weeks of adoption leave. Tax and National Insurance need to be deducted.
Calculate an employee's adoption leave and pay using the maternity and paternity calculator.
Some employment types like agency workers, directors and educational workers have different rules for entitlement.
Extra leave or pay
You can offer more than the statutory amounts if you have a company scheme for adoption leave and pay. You must make sure your scheme’s policies are clear and easily accessible to staff.
Employment rights
An employee’s employment rights (like the right to pay, holidays and returning to a job) are protected during adoption leave. You still have to pay Statutory Adoption Pay even if you stop trading.
2. Eligibility
Some employees won't qualify for both leave and pay.
Statutory Adoption Leave
Employees must:
- have worked for you continuously for at least 26 weeks by the week they were matched with a child (known as the ‘matching week’)
- give you the correct notice
- be classed as an employee
They don’t have to give you proof of the adoption unless you request it.
Statutory Adoption Pay
Employees must:
- have worked for you continuously for at least 26 weeks by the week they were matched with a child
- be on your payroll and earn at least £111 a week in an 8-week period (the ‘relevant period’)
- give you the correct notice
- give you proof of the adoption
Calculate an employee's matching week, relevant period, notice period and adoption pay using the maternity and paternity calculator.
There are special rules for some employee situations eg if they leave, become sick or if they or their child dies.
Who can’t qualify
Employees won’t qualify for either adoption leave or pay if they:
- become a special guardian or kinship carer
- adopt a stepchild
- have a child through surrogacy
- adopt a family member or stepchild
- adopt privately - eg without permission from an UK authority or adoption agency
Overseas adoptions
The conditions are the same except, the employee:
- must have worked for you continuously for at least 26 weeks by the time they get their ‘official notification’
- must sign form SC6 if they’re adopting a child with their partner
The official notification is permission from a UK authority that they can adopt from abroad. Form SC6 confirms they’re not taking paternity leave or pay.
3. Notice period
Notice doesn't have to be in writing unless you request it.
Statutory Adoption Leave
Within 7 days of being matched with a child employees must tell you:
- how much leave they want
- their leave start date
- the ‘date of placement’ - the date the child is placed with them
You have 28 days to write confirming their leave start and end date.
Changes to leave dates
Employees must tell you within 28 days if the date of placement (or UK arrival date for overseas adoptions) changes. You must write to them if you have to amend their leave start and end dates.
Employees must give 8 weeks’ notice if they want to change their return date to work.
Statutory Adoption Pay
Employees must give you 28 days notice. You have 7 days to write confirming:
- they're eligible for Statutory Adoption Pay
- how much they'll get
- when their pay will start and stop
Overseas adoptions - leave
The rules are different for leave if it’s an overseas adoption. Employees must tell you:
- the date of their ‘official notification’ and the estimated date the child arrives in the UK - within 28 days of getting the notification
- the actual date the child arrives in the UK - within 28 days of this date
- how much leave they want and when they want it to start - giving you 28 days notice
You have 28 days to write to them confirming their leave start and end date.
4. Proof of adoption
Employees must give you proof of adoption to qualify for Statutory Adoption Pay. Proof isn’t needed for Statutory Adoption Leave unless you request it.
The proof must show the:
- name and address of the agency and employee
- date the child was matched - eg the matching certificate
- the date of placement - eg a letter from the agency
- the relevant UK authority’s ‘official notification’ confirming the parent is allowed to adopt (overseas adoptions only)
- the date the child arrived in the UK - eg plane ticket (overseas adoptions only)
You must keep records of the proof.
5. Refusing pay or leave
Statutory Adoption Leave
You can't refuse adoption leave or change the amount of leave employees want to take off.
You can delay the start date if the employee doesn't have a reasonable excuse for giving you the wrong amount of notice. To delay it, write to them within 28 days of their leave request.
Statutory Adoption Pay
You can refuse Statutory Adoption Pay if the employee doesn't qualify.
To refuse it, give the employee form SAP1 within 7 days of your decision. They must get this form within 28 days of their request for Statutory Adoption Pay or the date they were matched with the child (whichever is earlier).
Download 'Form SAP1, Non-payment of Statutory Adoption Pay (PDF, 45KB)'
6. Record keeping
You must keep records for HM Revenue and Customs (HMRC), including:
- proof of adoption
- the date Statutory Adoption Pay started
- the payments of Statutory Adoption Pay you've made (including dates)
- the payments you've reclaimed
- any weeks you didn't pay and why
You must keep records for 3 years from the end of the tax year they relate to.
7. Help with statutory pay
For financial help with statutory pay, you can:
- reclaim payments (usually 92%)
- apply for an advance if you can't afford payments