Statutory Adoption Pay
One of the qualifying conditions for receipt of SAP is to have average weekly earnings (before tax) of £120 or more (April 2020).
During their adoption leave most employees will be eligible for Statutory Adoption Pay (SAP) of up to 39 weeks from their employer.
The rate of SAP is the lesser of a flat rate - currently £151.97 (4th April 2021) - or 90% of their average weekly earnings.
The flat rate is subject to review every April.
If you an issue with or a query about a payment, you should contact the HMRC statutory payment dispute team. Details of how to do so can be accessed at the link below.