Statutory Adoption Pay (SAP)

	2010/11	2011/12
Minimum average earnings	£97.00	£102.00
Standard rate	90% of average	90% of average
	earnings	earnings
	Lesser of £124.88	Lesser of £128.73
	and 90% of	and 90% of
	average earnings	average earnings

The new rates of SMP, SPP and SAP are payable in the first full week
starting on or after 3 April 2011. The rate of NI compensation on SMP
recoverable under Small Employer’s Relief to reduces 3%. Fathers may
now take a portion of a mother’s unused maternity leave should she
return to work early. If the mother has not been paid the full 39
weeks SMP the father may be entitled to payment of Additional
Statutory Maternity Pay at these rates.