Guide
Handle statutory adoption leave and pay
Step-by-step employer task guide for processing statutory adoption leave and pay, including UK adoption, overseas adoption, surrogacy intended parents and foster-to-adopt placements.
When one of your employees is matched with a child for adoption, one parent in the couple becomes the main adopter and qualifies for statutory adoption leave and pay. The other parent can take statutory paternity leave, or — if the main adopter curtails their leave — Shared Parental Leave (SPL). The couple must choose who is the main adopter; the choice is irrevocable for that placement.
The same regime applies to UK domestic adoption, overseas adoption, intended parents in a surrogacy arrangement (where you intend to apply for a parental order), and foster-to-adopt placements under section 22C of the Children Act 1989. The evidence and notice requirements differ for each route, so identify the route before processing the request.
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1. Confirm who the main adopter is
Ask the employee to confirm in writing that they (and not their partner) are the main adopter for this placement. Only the main adopter qualifies for statutory adoption leave and pay; the other parent's entitlement is paternity leave or, by curtailment, Shared Parental Leave.
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2. Check the matching evidence for the placement route
For UK adoption, ask for the matching certificate from the adoption agency showing the match date and expected placement date. For overseas adoption, ask for the official notification from the relevant authority and the date the child is expected to enter Great Britain. For surrogacy, ask for a written declaration that the employee intends to apply for a parental order within six months of birth. For foster-to-adopt, ask for the local authority notice confirming the placement under the fostering-for-adoption route.
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3. Confirm the 26-week continuous service test
The employee must have at least 26 weeks of continuous service with you by the end of the week in which they are notified of being matched (or, for overseas adoption, by the week the child is expected to enter Great Britain). If they do not meet the test, they are not entitled to statutory adoption leave or pay; tell them in writing.
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4. Process the 28-day notice
The employee must give you notice within 7 days of being matched (where reasonably practicable), specifying when they want leave to start. They can change the start date by giving 28 days' notice. Acknowledge the notice in writing within 28 days, confirming the leave start date and the date leave will end.
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5. Start the 52-week leave from placement
Adoption leave can start on the placement date, on a fixed date up to 14 days before the expected placement, or — for overseas adoption — on the date the child enters Great Britain or up to 28 days afterwards. Total leave is 52 weeks: 26 weeks Ordinary Adoption Leave (OAL) followed by 26 weeks Additional Adoption Leave (AAL).
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6. Calculate statutory adoption pay (SAP)
SAP is paid for up to 39 weeks. The first 6 weeks are paid at 90% of average weekly earnings (AWE) with no cap. The remaining 33 weeks are paid at the standard weekly rate or 90% of AWE, whichever is lower. Use HMRC's calculator to check the figures for the relevant tax year.
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7. Recover SAP through the Employment Payment Summary
Reclaim SAP from HMRC by reducing your PAYE liability via the EPS each month. Small employers can recover the full amount plus compensation; larger employers recover a standard percentage. Apply for advance funding from HMRC if SAP exceeds your monthly PAYE bill.
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8. Issue form SAP1 if you refuse SAP
If the employee does not qualify for SAP (for example, they fail the earnings test or the service test), give them form SAP1 within 7 days of the decision so they can check whether any other support is available.
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9. Apply the 18-month redundancy protection window
Under the Protection from Redundancy (Pregnancy and Family Leave) Act 2023, redundancy protection extends from the date the employee notifies you of the match until 18 months after placement. During this window, you must offer any suitable alternative vacancy ahead of other redundancy candidates.
Keeping in touch during adoption leave
Adoption leave includes Keeping In Touch (KIT) days that let the employee work for you without ending their leave or losing SAP for that week. Both you and the employee must agree to each KIT day; neither side can compel the other.
Protection from detriment and dismissal
Treating an employee unfavourably because they have taken or sought to take adoption leave is automatically unfair under section 99 of the Employment Rights Act 1996. The redundancy protection window now extends well beyond the end of leave.