Statutory Adoption Pay (SAP)

2014/15 2013/14
Minimum average earnings £111.00 £109.00
Standard rate 90% of average 90% of average
earnings earnings
Lesser of £138.18 Lesser of £136.78
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 2012. The rate of NI compensation on SMP
recoverable under Small Employer’s Relief to 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.