Adoption pay calculator

How Statutory Adoption Pay is calculated

Statutory Adoption Pay (SAP) mirrors the payment structure of Statutory Maternity Pay. For the first six weeks you receive 90% of your average weekly earnings (AWE) with no cap. For the remaining 33 weeks the weekly amount is the lower of the statutory rate (£194.32 for 2026/27) or 90% of your AWE. The total entitlement covers up to 39 weeks of pay, running alongside up to 52 weeks of Statutory Adoption Leave.

Your AWE is calculated from your gross earnings in the eight weeks (or two months) up to and including the week you are matched with a child — called the matching week. For monthly-paid employees, your employer takes two months' gross pay and divides by two to arrive at a weekly figure. Irregular earnings and bonuses paid in that period count toward AWE; Statutory Sick Pay and other statutory payments do not.

To qualify for SAP you normally need: 26 weeks' continuous employment with the same employer by the end of the matching week; average weekly earnings of at least £129 per week (2026/27); written notice to your employer within 7 days of being matched (or as soon as reasonably practicable); and the matching certificate from the adoption agency as documentary evidence. Only one person in a couple can claim SAP — the other may take Statutory Paternity Leave or opt into Shared Parental Leave.

When adoption leave and pay can start

For UK domestic adoption, leave can start on the date of placement or up to 14 days before the expected placement date — you choose the start date when you give notice. For intercountry (overseas) adoption, leave can begin either when you arrive in Great Britain with the child or when the child arrives in Great Britain — whichever is earlier. If placement is delayed, you can change the agreed start date provided you give your employer 28 days' notice of the revised date (unless that is not reasonably practicable).

Adoption leave and pay cover one child per adoption even if you adopt a sibling group simultaneously. The 39-week SAP period runs continuously — it does not pause during any period the child is in hospital. If the placement falls through after SAP has started, pay stops 8 weeks after the disruption.

Employer reclaim and enhanced adoption pay

SAP is paid through your regular payroll and is subject to income tax and National Insurance in the normal way. Employers reclaim most of what they pay out: standard reclaim is 92% of SAP paid; small employers (annual Class 1 NI liability of £45,000 or less in the prior tax year) recover 103% under Small Employers Relief. Reclaim is made by offsetting the amount against monthly PAYE payments to HMRC.

Many employers offer enhanced adoption pay that matches or exceeds enhanced maternity pay — often at full pay for some weeks, then dropping to the statutory rate. Your contract or staff handbook will specify the enhanced rate and any conditions (minimum service, return-to-work period, claw-back clause). Use this calculator's output as the statutory floor when comparing your contract entitlements or planning finances for the adoption period.