Article Title : Adoption Pay
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A person qualifies for Statutory Adoption Pay (SAP) when adopting a child from within the UK provided they have:
Before you start payment of SAP, your employee must provide evidence to show that they are adopting a child through an adoption agency. This evidence must show:
Statutory Adoption Pay (SAP) is paid for 39 weeks and usually covers the first 39 weeks of your employee’s adoption leave. The amount you must pay to eligible employees is the lower of:
As with SMP you can recover some or all of your SAP payments from HMRC, this is dependent on the size of your annual NICs liability.