Who qualifies for SAP?

You must be an employee with at least 26 weeks of continuous service by the "week of being matched" with the child, average weekly earnings at or above the £123 Lower Earnings Limit, and you must give appropriate notice. For UK adoptions the matching week is the week in which the adoption agency confirms the match. For overseas adoptions the rules differ slightly.

Yes - like SMP, SPP and SSP, Statutory Adoption Pay is paid through the normal payroll and subject to PAYE Income Tax and Class 1 National Insurance. Most adoptive parents pay little or no Income Tax on SAP because their annual income lands below the Personal Allowance during the leave period.

Can adoptive parents share leave with each other?

Yes - couples adopting jointly can use the Shared Parental Leave and Pay (ShPL/ShPP) system to split the available leave and pay between them. The primary adopter takes SAP first, then the couple can convert remaining weeks into ShPL/ShPP for either partner. ShPP is paid at the same statutory rate as SAP (£194.32 in 2026/27).

Does the same rate apply to surrogacy?

Intended parents in a surrogacy arrangement are eligible for Statutory Adoption Pay under the same rules as adoptive parents, provided they meet the qualification tests and intend to apply for a Parental Order. The pay structure is identical.

UK Statutory Adoption Pay 2026/27

Statutory Adoption Pay (SAP) follows the same mechanics as Statutory Maternity Pay: 90% of average weekly earnings for the first 6 weeks (no cap), then the lower of £194.32 a week (2026/27 statutory rate) or 90% of AWE for up to 33 further weeks. Maximum 39 weeks total.

Scenarios

High earner, full 39 weeks

£10,733

First 6 weeks at 90% AWE (£720.00/wk); remaining 33 weeks at £194.32/wk.
Mid earner, full 39 weeks

£9,113

First 6 weeks at 90% AWE (£450.00/wk); remaining 33 weeks at £194.32/wk.
Low earner (90% AWE all weeks)

£7,020

First 6 weeks at 90% AWE (£180.00/wk); remaining 33 weeks at £180.00/wk.
6 weeks only (high rate)

£3,240

First 6 weeks at 90% AWE (£540.00/wk); remaining 0 weeks at £194.32/wk.
20 weeks taken

£5,420

First 6 weeks at 90% AWE (£450.00/wk); remaining 14 weeks at £194.32/wk.
Below LEL refusal

£0

Average weekly earnings (£100.00) below the £123 Lower Earnings Limit. Not eligible for Statutory Adoption Pay.

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Frequently asked questions

What is UK Statutory Adoption Pay for 2026/27?: Statutory Adoption Pay (SAP) is the equivalent of Statutory Maternity Pay for adoptive parents. It pays 90% of average weekly earnings for the first 6 weeks (no cap), then the lower of £194.32 (the 2026/27 statutory rate) or 90% of AWE for up to 33 further weeks. Total maximum is 39 weeks.
Who qualifies for SAP?: You must be an employee with at least 26 weeks of continuous service by the "week of being matched" with the child, average weekly earnings at or above the £123 Lower Earnings Limit, and you must give appropriate notice. For UK adoptions the matching week is the week in which the adoption agency confirms the match. For overseas adoptions the rules differ slightly.
Is SAP taxable?: Yes - like SMP, SPP and SSP, Statutory Adoption Pay is paid through the normal payroll and subject to PAYE Income Tax and Class 1 National Insurance. Most adoptive parents pay little or no Income Tax on SAP because their annual income lands below the Personal Allowance during the leave period.
Can adoptive parents share leave with each other?: Yes - couples adopting jointly can use the Shared Parental Leave and Pay (ShPL/ShPP) system to split the available leave and pay between them. The primary adopter takes SAP first, then the couple can convert remaining weeks into ShPL/ShPP for either partner. ShPP is paid at the same statutory rate as SAP (£194.32 in 2026/27).
Does the same rate apply to surrogacy?: Intended parents in a surrogacy arrangement are eligible for Statutory Adoption Pay under the same rules as adoptive parents, provided they meet the qualification tests and intend to apply for a Parental Order. The pay structure is identical.