Debt Advice Handbook Scotland - 1st editionChapter 19: Benefits and other payments3. A–Z of benefits and tax credits Statutory adoption pay
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Statutory adoption pay
Statutory adoption pay (SAP) is paid to clients who are (or have recently been) employees and who take adoption leave.
A client’s average gross weekly earnings must be at least the NI ‘lower earnings’ limit. They must have worked continuously for their employer for 26 weeks by the end of the week in which they are notified that they have been matched for adoption.
SAP is claimed from the client’s employer and is paid in the same way as the client’s normal pay. The employer must be given relevant notice and information within a strict time limit. SAP is paid for 39 weeks. It is not means-tested, but counts as earnings for means-tested benefits. The first £100 of a client’s weekly SAP is ignored for tax credits; anything above £100 is counted as employment income.
SAP is taxable.