HM Revenue & Customs

Statutory Adoption Pay (SAP)

You have to pay Statutory Adoption Pay (SAP) to your employee if they satisfy the qualifying conditions. Enter here, the total gross amount of any SAP paid to the employee. The amount you enter must include pence, for example '14.27'.

For further information on SAP, please see Employer's Help Book E16 - Pay and time off work for adoptive parents (PDF 201K).