188体育

When an employee takes time off to adopt a child or have a child through a surrogacy arrangement they might be eligible for Statutory Adoption Pay and Leave.

Statutory Adoption Leave

Employees can take up to 52 weeks鈥� Statutory Adoption Leave. The first 26 weeks is known as 鈥極rdinary Adoption Leave鈥�, the last 26 weeks as 鈥楢dditional Adoption Leave鈥�.

Leave can start:

• on the date the child starts living with the employee or up to 14 days before the expected placement date (UK adoptions)
• when an employee has been matched with a child to be placed with them by a UK adoption agency
• when the child arrives in the UK or within 28 days of this date (overseas adoptions)
• the day the child鈥檚 born or the day after (parents in surrogacy arrangements)

Statutory Adoption Pay

Statutory Adoption Pay (SAP) for employees is:

• 90% of their gross average weekly earnings for the first 6 weeks
• 拢187.18 a week or 90% of their gross average weekly earnings (whichever is lower) for the next 33 weeks

Tax and National Insurance need to be deducted.

Some employment types like agency workers, directors and educational workers have different rules for entitlement.

Extra leave or pay

You can offer more than the statutory amounts if you have a company scheme for adoption leave and pay. You must make sure your scheme鈥檚 policies are clear and available to staff.

Reclaiming payments

Even if you pay an employee more than the statutory amount, you can usually only reclaim 92% of that amount. You may be able to reclaim 108.5% if you qualify for Small Employers鈥� Relief. Read more about reclaiming statutory pay.

Employment rights

An employee鈥檚 employment rights (like the right to pay, holidays and returning to a job) are protected during adoption leave. You still have to pay Statutory Adoption Pay even if you stop trading.

Some employees will not qualify for both leave and pay.

Statutory Adoption Leave

Employees must:

• give you the correct notice
• be classed as an employee

They do not have to give you proof of the adoption or surrogacy unless you ask for it.

Leave for employees adopting a child from overseas

Employee must also sign form SC6 if they鈥檙e adopting from overseas with a partner. This confirms they鈥檙e not taking paternity leave or pay.

Statutory Adoption Pay

Employees must:

• have been continuously employed by you for at least 26 weeks up to any day in the week they were matched with a child
• be on your payroll and earn at least 拢125 a week in an 8-week period - the 鈥榬elevant period鈥�
• give you the correct notice
• give you proof of the adoption

There are special rules for some employee situations, for example if they leave, become sick or if they or their child dies.

Pay for employees adopting a child from overseas

The requirements are the same for employees adopting from overseas, except they must have been continuously employed by you for at least 26 weeks at the start of the week when the pay will begin.

They must also sign form SC6 if they鈥檙e adopting with a partner. This confirms they鈥檙e not taking paternity leave or pay.

Pay for employees in surrogacy arrangements

The requirements are the same for employees in surrogacy arrangements, except they must have been continuously employed by you for at least 26 weeks up to any day in the 15th week before the baby is due.

If you ask for it, they must also give you proof that they intend to become the baby鈥檚 legal parent.

Who cannot qualify

Employees will not qualify for either adoption leave or pay if they:

• become a special guardian or kinship carer
• adopt a stepchild or family member
• adopt privately, for example without permission from a UK authority or adoption agency

Notice does not have to be in writing unless you request it.

Statutory Adoption Pay

Employees must give you 28 days鈥� notice before they want to be paid Statutory Adoption Pay, unless the time between the child being matched and placed is less than that.

Statutory Adoption Leave

Within 7 days of being matched with a child, employees must tell you:

• how much leave they want
• their leave start date
• the 鈥榙ate of placement鈥� - the expected or actual date the child is placed with them

You have 28 days to write to them confirming their leave start and end date.

There are different rules for overseas adoptions and surrogacy arrangements.

Leave for employees adopting a child from overseas

Within 28 days of getting their 鈥榦fficial notification鈥�, employees adopting from overseas must tell you the date of the notification and when they expect the child to arrive in the UK.

They must also tell you:

• the actual date the child arrives in the UK - within 28 days of this date
• how much leave they want and when they want it to start - giving you 28 days鈥� notice

You have 28 days to write to them confirming their leave start and end date.

Leave for employees in surrogacy arrangements

At least 15 weeks before the due date, employees in surrogacy arrangements must tell you when the baby is due and when they want to start their leave. You can ask for this in writing.

You have 28 days to write to them confirming their leave start and end date.

Changes to leave dates

Employees must tell you about changes to leave dates at least 28 days before their original start date or the new start date - whichever is earlier.

You must write to them if you have to amend their leave start and end dates.

Employees must give 8 weeks鈥� notice if they want to change the date they return to work.

Employees must give you proof of adoption to qualify for Statutory Adoption Pay. Proof is not needed for Statutory Adoption Leave unless you ask for it.

For adoption, the proof must show the:

• name and address of the agency and employee
• date the child was matched, for example the matching certificate
• expected or actual date of placement, for example a letter from the agency
• relevant UK authority鈥檚 鈥榦fficial notification鈥� confirming the parent is allowed to adopt (overseas adoptions only)
• date the child arrived in the UK, for example a plane ticket (overseas adoptions only)

You must keep records of the proof.

Surrogacy arrangements

Proof is not needed for leave or pay unless you ask for it.

If you ask, employees must give you a written statement (鈥榮tatutory declaration鈥�) to confirm that they:

• intend to apply for a parental order in the 6 months after the baby鈥檚 birth
• expect the order to be granted (for example because they do not have any convictions involving children, and the birth mother or father agree to the arrangement)

Statutory Adoption Leave

You cannot refuse adoption leave or change the amount of leave employees want to take off.

For adoption, you can delay the start date if the employee does not have a reasonable excuse for giving you the wrong amount of notice. To delay it, write to them within 28 days of their leave request.

Statutory Adoption Pay

You can refuse Statutory Adoption Pay if the employee does not qualify.

To refuse it, give the employee form SAP1 within 7 days of your decision. They must get this form within 28 days of their request for Statutory Adoption Pay or the date they were matched with the child (whichever is earlier).

You must keep records for HM Revenue and Customs (HMRC), including:

• proof of adoption
• the date Statutory Adoption Pay started
• the payments of Statutory Adoption Pay you鈥檝e made - including dates
• the payments you鈥檝e reclaimed
• any weeks you did not pay and why

You must keep records for 3 years from the end of the tax year they relate to (for example by using form SAP2 or keeping your own records).

For financial help with statutory pay, you can:

• reclaim payments (usually 92%)
• apply for an advance if you cannot afford payments