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HMRC internal manual

Statutory Payments Manual

Statutory Adoption Pay (SAP): general information - employee not entitled to SAP

Employer decides the employee is not entitled to SAP

Employees will not be entitled to SAP if they do not satisfy all the conditions. For example:

  • they have not been employed by the same employer for a continuous period of at least 26 weeks into the MW, see SPM130200 
  • they have not been employed by the same employer for a continuous period of at least 26 either into the ONW or the date they want to start their SAP when they are adopting a child from abroad, see SPM130200 
  • their AWE are below the LEL, see SPM130200 
  • they gave late notification of when they expected SAP to start, see SPM130400 

If they are in legal custody they are excluded from SAP, see SPM200800.

If the employee is not entitled to SAP, the employer should complete form SAP1 within seven days of their decision, give the employee the form and any matching certificate or Official Notification held by them.