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Statutory Adoption Pay was introduced from 6 April 2003.
SAP is available to individuals adopting a child on their own or as a member of a couple adopting a child together.
The claimant can take up to 52 weeks leave, but only the first 26 weeks are paid.
SAP is paid at the lower of 90% of average weekly earnings or £112.75 per week.
Average weekly earnings are calculated over the 8 weeks prior to the adoption agency telling the employee that they have been matched with a child. To qualify for SPP those average weekly earnings must be at or above the Lower Earnings Level (LEL) which is £87 per week for 2007/08.
For 2007/08 employers who were liable to pay gross Class 1 NIC, including employee's and employer's contributions, of £45,000 or less, in the last complete tax year to 5 April 2007 before the employee's qualifying week, are defined as small employers.
Small employers can recover 104.5% of SAP by deduction from their PAYE and NIC remittance. Other employers recover 92% in the same way.
See also Employment Status, Contract of Employment, Working Time Regulations, PAYE, NIC, SSP, SMP, SPP, NMW, Student Loans.
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