Statutory Adoption Pay Calculator
Work out your Statutory Adoption Pay (SAP), enhanced employer pay, and the unpaid portion of your 52-week adoption leave. Updated for 2026-27 HMRC rates.
Average gross pay over the 8 weeks ending in the matching week
Need at least 26 weeks with the same employer
Weeks employer tops you up to 100% of normal pay
Weeks of half pay paid in addition to SAP after the full-pay period (capped at 100% of normal pay)
Total Adoption Pay (52 weeks)
£9,653SAP + employer enhancement
Statutory SAP (39 weeks)
£9,653£540.00/wk × 6 then £194.32/wk × 33
Unpaid Weeks
13Out of 52 total leave weeks
| Period | Rate | Weeks |
|---|---|---|
| First 6 weeks | 90% of average weekly earnings | 6 |
| Next 33 weeks | Lower of £194.32/wk or 90% of AWE | 33 |
| Remaining 13 weeks | Unpaid (still entitled to leave) | 13 |
Lower Earnings Limit for SAP: £129.00/week (2026/27). Adoption leave runs up to 52 weeks regardless of pay. SAP is claimed by one adopter only.
| Weeks | Phase | Per week | Phase total |
|---|---|---|---|
| Weeks 1–6 | SAP — 90% of AWE | £540.00 | £3,240.00 |
| Weeks 7–39 | SAP — statutory rate | £194.32 | £6,412.56 |
| Weeks 40–52 | Unpaid leave | £0.00 | £0.00 |
| Total | 52 weeks of leave | — | £9,652.56 |
Adoption pay is taxable
SAP and enhanced adoption pay are subject to income tax and Class 1 National Insurance like normal pay. To see your take-home figure, plug the weekly amounts into our Take-Home Pay Calculator. You also still earn pension and continue to accrue holiday entitlement during adoption leave.
Statutory Adoption Pay rates by year
| Tax year | Statutory weekly rate (weeks 7-39) | Lower Earnings Limit | First 6 weeks |
|---|---|---|---|
| 2026-27 | £194.32 | £129.00 | 90% of AWE, no cap |
| 2025-26 | £187.18 | £125.00 | 90% of AWE, no cap |
SAP shares its weekly rate and Lower Earnings Limit with Statutory Maternity Pay, Statutory Paternity Pay and Shared Parental Pay — all four are published together each April in HMRC's rates and thresholds guidance. See the full statutory payment rates table for every statutory pay rate side by side.
How Statutory Adoption Pay Works
Statutory Adoption Pay (SAP) is the minimum amount your employer must pay you while you are on adoption leave, provided you meet the qualifying conditions. SAP uses the identical rate structure to Statutory Maternity Pay and is paid for up to 39 weeks in two phases:
- First 6 weeks — 90% of your average weekly earnings, with no upper cap
- Next 33 weeks — the lower of £194.32 per week (2026-27) or 90% of your average weekly earnings
The final 13 weeks of your 52-week leave entitlement are unpaid, but your job remains protected and you continue to accrue holiday and pension.
Worked example: £30,000 salary
Average weekly earnings: £576.92 (£30,000 ÷ 52 weeks).
| Phase | Weekly rate | Phase total |
|---|---|---|
| Weeks 1-6 — 90% of AWE | £519.23 | £3,115.38 |
| Weeks 7-39 — statutory rate | £194.32 | £6,412.56 |
| Total SAP (39 weeks) | £9,527.94 |
The remaining 13 weeks of the 52-week entitlement are unpaid (job-protected leave).
Eligibility for SAP
You qualify for SAP if all of the following are true:
- You have worked continuously for the same employer for at least 26 weeks ending with the week you were matched with a child (the "matching week")
- Your average weekly earnings over the 8 weeks ending with the matching week are at least the Lower Earnings Limit — £129 per week in 2026-27
- You give your employer the correct notice of when you want SAP to start
- You provide proof of the match or adoption (or the relevant surrogacy documentation)
- Only one member of an adopting couple can claim SAP
What about the other parent?
Statutory Adoption Pay is claimed by one adopter only. The other partner in an adopting couple can instead claim Statutory Paternity Pay — up to 2 weeks around the placement — and/or Shared Parental Pay if the adopting parent curtails their adoption leave and pay early to share the remaining weeks.
Enhanced Adoption Pay
Many UK employers — especially those that already offer enhanced maternity pay — extend the same scheme to adopters. Typical schemes include:
- Matching maternity pattern — the same full-pay/half-pay structure as the employer's maternity scheme
- Common 6 + 12 pattern — 6 weeks at 90% AWE (matches statutory), then 12 weeks of half pay plus SAP, dropping to SAP only
- Full pay top-up — Employer simply pays 100% of normal salary for a fixed period, then SAP only
Use the "Employer Full Pay Weeks" and "Employer Half Pay Weeks" inputs to model your contract. Combined enhanced pay is normally capped at 100% of normal earnings.
Tax and National Insurance on Adoption Pay
SAP and any employer enhancement are paid through payroll and are subject to PAYE income tax and Class 1 National Insurance just like normal wages. Pension contributions also continue at the usual percentage. Your tax-free Personal Allowance still applies, so if your earnings drop while on adoption leave you may end up paying less income tax overall.
Frequently asked questions
What is the Statutory Adoption Pay rate for 2026/27?
SAP is paid for up to 39 weeks. For the first 6 weeks you receive 90% of your average weekly earnings (AWE) with no upper limit. For the next 33 weeks you receive the lower of £194.32 per week (the 2026-27 statutory rate) or 90% of your AWE. This is the identical rate structure to Statutory Maternity Pay.
Who qualifies for Statutory Adoption Pay?
To qualify for SAP you must have been continuously employed by the same employer for at least 26 weeks by the week you were matched with a child (the "matching week"). Your average weekly earnings must also be at or above the Lower Earnings Limit (£129 per week for 2026-27). Only one member of an adopting couple can claim SAP.
Can both adoptive parents get statutory pay?
No — Statutory Adoption Pay is available to only one member of an adopting couple. The other partner may instead claim Statutory Paternity Pay (2 weeks) and/or Shared Parental Pay, using our Paternity Pay Calculator or Shared Parental Leave Calculator.
How long is UK adoption leave?
Adopters are entitled to up to 52 weeks of statutory adoption leave: 26 weeks of Ordinary Adoption Leave plus 26 weeks of Additional Adoption Leave. The leave entitlement does not depend on length of service or earnings — only the pay does. The final 13 weeks are unpaid.
What is enhanced adoption pay?
Many employers offer 'enhanced' or 'occupational' adoption pay that goes beyond SAP, mirroring their maternity pay scheme. A common pattern is full pay for the first few weeks, followed by a period of half pay paid in addition to SAP, then SAP only, then unpaid leave. Combined pay is normally capped at 100% of your normal salary.
Is adoption pay taxable?
Yes. Both Statutory Adoption Pay and any employer enhancement are treated as earnings, so income tax and Class 1 National Insurance are deducted in the normal way through PAYE. Pension contributions also continue if you are a member of an employer scheme.
Sources
Compare SAP with maternity, paternity & sick pay rates
All statutory weekly rates for 2026-27 and 2025-26 in one reference table
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