UK Statutory Adoption Pay 2026/27
UK Statutory Adoption Pay calculator 2026/27: 90% of earnings for 6 weeks, then £194.32 a week (or 90% if lower) for 33 weeks. 39 weeks in total.
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. To qualify you need 26 weeks' continuous employment by the week you were matched with the child and average earnings of at least £129 a week. Per gov.uk: Adoption pay and eligibility.
Scenarios
- High earner, full 39 weeks£10,733First 6 weeks at 90% AWE (£720.00/wk); remaining 33 weeks at £194.32/wk.
- Mid earner, full 39 weeks£9,113First 6 weeks at 90% AWE (£450.00/wk); remaining 33 weeks at £194.32/wk.
- Low earner (90% AWE all weeks)£7,020First 6 weeks at 90% AWE (£180.00/wk); remaining 33 weeks at £180.00/wk.
- 6 weeks only (high rate)£3,240First 6 weeks at 90% AWE (£540.00/wk); remaining 0 weeks at £194.32/wk.
- 20 weeks taken£5,420First 6 weeks at 90% AWE (£450.00/wk); remaining 14 weeks at £194.32/wk.
- Below the Lower Earnings Limit (£100/week)£0Average weekly earnings (£100.00) below the £129 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 paid for up to 39 weeks: 90% of average weekly earnings for the first 6 weeks (no cap), then £194.32 a week or 90% of average weekly earnings, whichever is lower, for the next 33 weeks (gov.uk). This is the same structure as Statutory Maternity Pay.
Who qualifies for SAP?
You must have been continuously employed by your employer for at least 26 weeks by the week you were matched with the child, earn on average at least £129 a week before tax (the 2026/27 Lower Earnings Limit), give the correct notice and give proof of the adoption. For an overseas adoption the 26 weeks are counted to when your adoption pay starts. Private adoptions, stepchild and family-member adoptions and special guardianship do not qualify.
Is SAP taxable?
Yes. Like Statutory Maternity Pay and Statutory Sick Pay, SAP is paid through payroll in the same way as wages, with Income Tax and National Insurance deducted. How much tax you pay depends on your total income for the tax year, including salary earned before and after the leave.
Can adoptive parents share leave with each other?
Yes. If you are eligible, the adopter can end adoption leave and pay early and convert the rest into Shared Parental Leave and Statutory Shared Parental Pay (ShPP) for either partner: up to 50 weeks of leave and 37 weeks of pay between you. ShPP is £194.32 a week or 90% of average weekly earnings, whichever is lower, for every week; there is no uncapped 90% period.
Does Statutory Adoption Pay apply to surrogacy?
Yes. Intended parents in a surrogacy arrangement can get Statutory Adoption Pay on the same rules, except the 26 weeks of continuous employment are counted to the 15th week before the baby is due. You must intend to apply for a parental order and expect it to be granted. A parent genetically related to the child can choose paternity leave and pay instead, but not both.