You approve adoption leave, arrange cover and send the dates to payroll. Statutory adoption pay can cover up to 39 weeks, while eligible employees can take 52 weeks of adoption leave.
Those entitlements have different conditions. Approving leave doesn’t establish pay eligibility, and recording a placement date doesn’t settle the notice requirements. Start with the employee’s status, matching information and earnings, then give HR, payroll and the employee one agreed schedule.
Key takeaways
- Adoption leave is a day-one right for eligible employees, but statutory pay normally requires 26 weeks’ continuous employment.
- For 2026/27, qualifying average weekly earnings must be at least £129.
- Pay is 90% of average earnings for six weeks, then the lower of £194.32 or 90% for 33 weeks.
- The final 13 weeks are unpaid unless your policy provides more.
Keep adoption leave and pay separate
Statutory adoption leave consists of 26 weeks of Ordinary Adoption Leave and 26 weeks of Additional Adoption Leave. Together, they provide 52 weeks away from work.
There isn’t a minimum service requirement for eligible employees taking this leave. Someone can qualify for leave without qualifying for statutory adoption pay.
Pay lasts up to 39 weeks, leaving 13 unpaid weeks under the statutory scheme. An enhanced company policy may provide a top-up or cover more weeks.
Record the statutory entitlement and contractual enhancement separately. That gives payroll the payment instructions and gives the employee a clear explanation of when their income changes. Don’t treat a request for a year of leave as a request for a year of statutory pay.
Who qualifies for statutory adoption pay?
Apply the service and earnings tests
For a UK agency adoption, the employee normally needs 26 weeks’ continuous employment with you by the week they’re matched with a child. Their average weekly earnings must also meet the lower earnings limit of £129 for 2026/27.
They must provide the required notice and evidence. HMRC’s 2026 adoption entitlement tables organise the qualifying dates around the matching week.
Use the actual earnings record, including relevant overtime and bonuses. Basic salary alone may give the wrong result. Overseas adoptions and surrogacy use different qualifying timetables, so don’t automatically apply the UK matching-week test to every case.
Establish status and the adoption route
A zero-hours contract doesn’t automatically prevent entitlement. The working relationship, continuity and earnings determine whether the individual meets the relevant conditions. Leave requires employee status; statutory pay rules can cover some people who aren’t employees for employment-rights purposes.
Genuinely self-employed people don’t qualify for SAP.
Step-parent adoption, special guardianship, ordinary kinship care and private adoption outside an approved agency don’t create statutory adoption pay entitlement. An approved early permanence or fostering-for-adoption placement can qualify. Record the agency’s placement route rather than deciding eligibility from the word “fostering” alone.
Calculate the earnings before applying the weekly rate
Establish the relevant period
Average weekly earnings usually come from an eight-week relevant period. For weekly payroll, that period ends on the last normal payday on or before the Saturday of the matching week.
Its start is the day after the last normal payday falling at least eight weeks before that endpoint. Monthly payroll usually involves two monthly payments, converted into a weekly average.
Include earnings subject to National Insurance. Unpaid absence or salary sacrifice can reduce the figure. Keep the payslips and calculation together so payroll can explain both eligibility and the amount paid.
Apply the two payment stages
The GOV.UK adoption pay rules provide six weeks at 90% of average weekly earnings, without an upper cap.
Using average earnings of £300 a week gives this breakdown.
| Leave period | Statutory calculation | Gross payment |
|---|---|---|
| Weeks 1 to 6 | 90% of £300 | £270 a week |
| Weeks 7 to 39 | Lower of 194.32 pounds (£194.32) or £270 | £194.32 a week |
| Weeks 40 to 52 | No statutory payment | £0 |
At unchanged rates, the total over 39 weeks is £8,032.56: £1,620 for the first six weeks and £6,412.56 for the next 33.
Lower earners don’t automatically receive the flat rate. At £150 average weekly earnings, 90% is £135, so £135 remains payable throughout the paid period. Give the employee a weekly breakdown before converting it into your normal payroll cycle.
Record notice, evidence and start dates together
UK and overseas adoptions use different notice and evidence requirements. Under the employer notice and evidence rules, those differences affect when leave and pay can begin. The required proof of adoption arrangements depends on the route.
| Requirement | UK adoption | Overseas adoption |
|---|---|---|
| Initial notification | Notice to employer within 7 days of the employee being matched with a child | Normally within 28 days of official notification |
| SAP start notice | Normally at least 28 days | At least 28 days |
| Leave start | Placement day or up to 14 days before expected placement | Arrival in the UK or within 28 days afterwards |
| Evidence | Agency matching certificate | Official notification and arrival or travel evidence |
The seven-day UK deadline and 28-day pay deadline cover different obligations. Record both.
Confirm the UK placement timetable
Obtain the matching date, expected placement date and requested leave start. SAP normally starts with adoption leave.
Reply within 28 days of receiving the leave notification, confirming the expected return date. Keep the matching certificate with the pay record, rather than leaving it in a manager’s inbox.
Record arrival for an overseas adoption
Official notification confirms the relevant UK authority has approved the adoption arrangements. Record when the employee received it and when the child is expected to arrive.
After arrival, retain evidence of the actual entry date and align it with the agreed start. Overseas SAP normally requires at least 26 weeks’ continuous employment by the start of payment.
Handle surrogacy and couples’ entitlements separately
Surrogacy follows the parental-order route
Intended parents may qualify for adoption leave and pay under a surrogacy arrangement if they meet the parental-order conditions. They must intend to apply for the order within six months of birth and expect it to be granted, not simply rely on their status as a legal parent. The surrogate may have a separate entitlement to Statutory Maternity Pay.
The employee must notify you by the end of the 15th week before the expected week of birth. For SAP, the service test normally requires 26 weeks’ continuous employment by that qualifying week.
Couples don’t receive two adoption allowances
Only one parent in a couple can take statutory adoption leave and receive SAP for the placement. That parent is the primary adopter; the other may qualify for paternity leave and Statutory Paternity Pay under separate eligibility rules.
Eligible parents can also use shared parental leave and Shared Parental Pay after ending adoption entitlement early. Our shared parental leave guidance explains the notices and remaining balances.
Ending SAP during its first six weeks can reduce household income because shared parental pay doesn’t preserve those uncapped weeks at 90% of earnings.
Keep payroll and employment protection aligned
Apply deductions and employer recovery
SAP goes through normal payroll. Deduct Income Tax, National Insurance and student loan repayments where the applicable thresholds and rules require them. The published weekly figures are gross amounts, not guaranteed take-home pay.
Employers can normally recover 92% of SAP from HMRC. Under Small Employers’ Relief for 2026/27, eligible employers recover 100% plus 9% compensation, making 109% in total.
The small-employer test generally requires Class 1 National Insurance contributions of £45,000 or less in the relevant tax year. Recovery doesn’t reduce what you owe the employee. Keep the statutory payment and employer recovery as separate payroll entries.
Agree KIT work and preserve employment rights
Employees can work up to 10 Keeping in Touch days without ending adoption leave or losing SAP. Agree the work and payment beforehand. Even part of a working day uses one KIT day.
Neither side can insist on KIT work. Record dates and agreed pay so a short meeting doesn’t disappear from the count.
Holiday continues to accrue during adoption leave. Employees normally return to the same job after Ordinary Adoption Leave. After Additional Adoption Leave, a suitable alternative may apply where returning to the original role isn’t reasonably practicable.
Don’t disadvantage someone because they take adoption leave. Staffing pressure doesn’t remove their protection.
Frequently asked questions
What happens if placement is delayed or ends?
If placement moves before leave starts, update the leave and payroll instructions together. Employees normally need to give 28 days’ notice of a changed start, or as much notice as reasonably practicable.
If a placement ends after leave begins, leave and SAP can usually continue for up to eight further weeks, subject to the original end dates. Don’t stop payment automatically on the day the child leaves.
Can neonatal care leave follow adoption leave?
Eligible employees may have a separate entitlement where an adopted baby receives qualifying neonatal care. Neonatal care leave follows adoption leave rather than interrupting it.
Our neonatal care leave guidance covers the separate eligibility and pay rules. Put both entitlements on one schedule, but assess each independently.
Give every decision the same supporting record
Keep the eligibility decision, evidence, leave dates and payment calculation together. That gives your employee a clear schedule and gives your business a record of why each payment was made.
We’re employment law specialists, and our employment protection solution was created by award-winning lawyers. It combines human resources consultancy, software, learning and insurance-backed tribunal cover up to £250,000, subject to policy terms and following our advice.
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