Adoption Pay Calculator, 2026/27
For directors and small employers running their own payroll, working out Statutory Adoption Pay correctly avoids under- or over-paying an employee and getting the HMRC recovery claim wrong. Enter average weekly earnings and see the full 39-week picture.
The adoption pay calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. Standard weekly rate for weeks 7-39 is the lower of average weekly earnings and £194.32, the 2026/27 statutory family pay rate. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under payroll, paye & employment. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
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Result, 2026/27
Total statutory adoption pay
First 6 weeks (90% of AWE)
Remaining 33 weeks (flat rate)
Employer NIC/PAYE recovery
92.0% of SAP paidIllustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
How this is calculated
Statutory Adoption Pay runs for up to 39 weeks. The first 6 weeks are paid at 90% of the employee's average weekly earnings with no upper cap. The remaining weeks are paid at the lower of that 90% figure and the flat statutory rate of £194.32 a week, which is the same rate used for maternity, paternity and shared parental pay for 2026/27.
Average weekly earnings are calculated over the eight-week relevant period ending with the matching week, using gross pay before tax and National Insurance. Irregular pay, bonuses paid in that window and salary sacrifice arrangements all affect the figure, so it is worth checking payslips rather than an annual salary divided by 52.
Employers recover most or all of the SAP they pay through PAYE, reducing what they hand over to HMRC. Small employers, those whose total Class 1 NIC liability in the qualifying tax year was £45,000 or less, recover 103%, an extra 3% as compensation for the employer NIC paid on the SAP itself. All other employers recover 92%.
Getting the qualifying conditions right
To qualify, the employee needs at least 26 weeks' continuous service with you ending in the matching week (the week they are notified of being matched with a child), and average weekly earnings at or above the lower earnings limit. One member of a couple can usually choose adoption pay while the other takes paternity or shared parental leave instead.
If the qualifying conditions are not met, the employee may still be entitled to Statutory Paternity Pay or, in some cases, nothing statutory at all, though a contractual scheme could still apply. Getting this wrong is a common payroll error precisely because adoption pay is claimed far less often than maternity pay.
Cash flow and recordkeeping for the employer
SAP is usually paid through normal payroll on the normal payday, so it appears on the payslip alongside any top-up the company chooses to offer. The recovery is claimed by deducting it from your PAYE, National Insurance and student loan liability for the period, or by applying to HMRC for advance funding if you cannot afford to wait.
Keep the matching certificate, the average weekly earnings calculation and the payment record for at least three years after the end of the tax year they relate to, in case of an HMRC compliance check.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
How many weeks is Statutory Adoption Pay paid for?
Up to 39 weeks, mirroring maternity pay. The first 6 weeks are paid at 90% of average weekly earnings, and the remaining up to 33 weeks at the lower of 90% of average weekly earnings or the flat statutory rate.
Can a company director claim Statutory Adoption Pay?
Yes, provided they are paid through PAYE as an employee of their own company and meet the continuous employment and earnings tests, in the same way as any other employee.
How does the employer get the money back?
By deducting the recoverable percentage, 92% or 103% for small employers, from the PAYE, NIC and student loan payment due to HMRC for that period, or by claiming advance funding if the deduction would leave you unable to pay.
Does Statutory Adoption Pay count for pension purposes?
Yes, qualifying earnings for auto-enrolment include statutory adoption pay, so employer and employee pension contributions normally continue to apply to it under the scheme rules.
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