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Maternity, paternity and adoption - an overviewAdoption payEmployees who are newly matched with a child for adoption, and who have 26 weeks' service when this happens, are entitled to up to 26 weeks' Ordinary Adoption Leave (OAL) and up to a further 26 weeks' of Additional Adoption Leave. Employees who adopt individually are entitled to adoption leave and pay and where a couple adopt together, one member of the couple is entitled to adoption leave and pay. The couple can decide which partner will take adoption leave. Also, paternity leave and pay may be available to the partner of an individual who adopts or to the other person in a couple who are adopting together. For more information, see the page in this guide on paternity pay. Most employees who qualify for adoption leave will also be entitled to Statutory Adoption Pay (SAP). To qualify employees must earn at least the lower earnings limit to pay National Insurance. Those who don't may be entitled to other financial support from their Local Authority. Employees must give you 28 days' notice of when they want the SAP to start. SAP is paid for the 26 weeks and is paid at a rate set by the government. From April 2005 this is £106 per week or 90 per cent of average weekly earnings, whichever is lower. Employers can recover 92 per cent of payments but if your total National Insurance payments are less than £45,000 per year you can recover 104.5 per cent to cover payments and other costs. You can recover SMP by deducting it from payments you make to HM Revenue & Customs (eg PAYE, National Insurance). You can also get funding in advance for payments of SMP from HM Revenue & Customs. Subjects covered in this guide
Source - Business Link; Crown Copyright. |
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