Is evidence required for Statutory Adoption Pay (SAP) entitlement?
Employees who are adopting a child and are notified that they have been matched with a child or received official notification that they are eligible to adopt a child from abroad on or after 6 April 2009 who satisfy the qualifying conditions are entitled to a maximum of 39 weeks SAP. This will be recovered @ 92% against NI. The matching certificate from the adoption agency must be provided by the employee.
Employees who are adopting a child and are notified that they have been matched with a child or received official notification that they are eligible to adopt a child from abroad and who satisfy the qualifying conditions are entitled to a maximum of 39 weeks SAP at the new rate of 124.88 per week. This will be recovered @ 92% against NI. (Note: Small employers can recover 104.5%) The matching certificate from the adoption agency must be provided by the employee.
