CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

Adoption - Statutory Adoption Pay (sap) And Leave

Paternity Leave and Pay (OSPL and OSPP) (and Additional Statutory Paternity Leave and Pay (OSPP/ASPP) prior to April 2016) so a female adopter can be in receipt of paternity pay and leave. The compulsory leave requirements applicable in the case of the mother and a new born child do not apply, i.e. that the mother may not work for 2 weeks (4 if in a factory) following the birth of a child. For matching dates on, or after, 3rd April 2011 and up to and including 4th April 2015 adoptive parents are able to transfer between two and 26 weeks adoption leave and up to 19 weeks’ pay to a partner - see Additional paternity leave and pay. Since April 2015 Shared Parental Leave rights apply and APL no longer exists. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Daily Rates From April 2007 employers may align payment of SAP with their normal payment cycle i.e. to pay for calendar months rather than in blocks of four or five weeks dependent upon the number of Saturdays in the month. In order to enable this to take place, calculations may be made using daily rates. The legislation only permits the daily rate to be calculated by dividing the weekly rate by seven, so the daily rate option cannot be used where there is a payment of occupational adoption pay to be offset against the SAP and this is not calculated on a seven-day basis. The daily rate for 2021/22 is £21.71 (2020/21 £21.60, 2019/20 £21.24, 2018/19 £20.74). Legislation will continue to refer to weekly rates, currently £151.97, or 90% of AWE if that is lower, and the employer must ensure that only full weeks are paid where due, even if these straddle two pay periods. Exceptions Adoption Leave does not apply to step family adoptions or adoptions by foster carers where there is already an established relationship (see future developments below). It can however be granted in cases where a foster placement takes place as a precursor to adoption e.g. where a court case is ongoing but a foster placement is needed in the interim with the same family due to adopt the child when the court process is complete. Keeping In Touch (KIT) Days Introduced in April 2007. An employee is entitled to come into work for up to a maximum of 10 days’ work during the adoption leave period without losing Statutory Adoption Pay (originally during the payment period). The ten days are part of the 52 week adoption leave period and do not extend it. KIT days are intended to help employees to keep in touch with their workplace and ease their transition back into work, e.g. to allow for training. Any such work must be agreed both by the employee and the employer. No printing, cop ing or reproduction permitted. Where an employee returns to work with at least a week’s equivalent of unused KIT days, and before the expiry of the 52 weeks leave period, the employer may continue to pay and recover SAP on the basis that the employee is utilising her KIT day entitlement even though she has returned to work.

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