How SAP is worked out (2026/27)
Weeks 1–6: 90% of your average weekly earnings. Weeks 7–39: £194.32 or 90%, whichever is lower.
Average weekly earnings come from the 8 weeks of pay up to the end of the matching week. You need at least £129 a week and 26 weeks with your employer.
Example
You earn £2,600 a month, which is £600 a week on average. For 6 weeks you get 90%: £540 a week, £3,240. Then 33 weeks at £194.32: £6,412.56. In total £9,652.56 before tax.
SAP by average weekly pay
| Average weekly pay | Weeks 1–6 | Weeks 7–39 | Total |
|---|---|---|---|
| £150 | £135.00 | £135.00 | £5,265.00 |
| £200 | £180.00 | £180.00 | £7,020.00 |
| £250 | £225.00 | £194.32 | £7,762.56 |
| £400 | £360.00 | £194.32 | £8,572.56 |
| £600 | £540.00 | £194.32 | £9,652.56 |
| £1000 | £900.00 | £194.32 | £11,812.56 |
Rates for England, Scotland and Wales from 6 April 2026. Before tax and National Insurance.
Related
Your partner may get 2 weeks of paid leave: see the paternity pay calculator. The pay rules match maternity pay, see the maternity pay calculator. You keep building up holiday on adoption leave: see the holiday entitlement calculator. Going back part time? The pro rata salary calculator shows your new pay.
FAQ
How much is Statutory Adoption Pay in 2026?
Who can get SAP?
What is the matching week?
When can adoption leave and pay start?
Can both adopters get SAP?
Is adoption leave a day-one right?
Is SAP taxed?
Legal basis and sources
- GOV.UK: Adoption pay and leave
- GOV.UK: Statutory Adoption Pay, employer guide
- GOV.UK: Rates and thresholds for employers 2026 to 2027
For information only. Your contract or specific circumstances may change the result.