Statutory adoption pay (SAP) | Practical Law

Statutory adoption pay (SAP) | Practical Law

Statutory adoption pay (SAP)

Statutory adoption pay (SAP)

Practical Law UK Glossary 8-200-3502 (Approx. 3 pages)

Glossary

Statutory adoption pay (SAP)

A benefit payable by employers under the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002 (SI 2002/2822) to employees who are eligible for ordinary adoption leave , have at least 26 weeks' continuous employment in the week they are notified of a match, and who earn at least the lower earnings limit.
It is payable for up to 39 weeks at the same rate as statutory maternity pay (SMP). For the first six weeks it is payable at the "earnings-related rate" (90% of average earnings), followed by the "prescribed rate" set by the government for the relevant tax year (or the earnings-related rate if lower), for the remaining 33 weeks. Employers can recover some or all of SAP from HMRC.