PART 4: STATUTORY PAYMENTS
Statutory Adoption Pay
Table of Weekly Rates and Reclaim from 6th April 2003
From COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Weekly Rate Reclaim Earnings Threshold (the lesser of either:-) Large Employer Small Employer Flat Rate Earnings Reclaim Reclaim Threshold £ £ % % % £ 06/04/2003 77.00 100.00 90 92 104.5 40,000 04/04/2004 79.00 102.80 90 92 104.5 45,000 03/04/2005 82.00 106.00 90 92 104.5 45,000 02/04/2006 84.00 108.85 90 92 104.5 45,000 01/04/2007 87.00 112.75 90 92 104.5 45,000 06/04/2008 90.00 117.18 90 92 104.5 45,000 05/04/2009 95.00 123.06 90 92 104.5 45,000 04/04/2010 97.00 124.88 90 92 104.5 45,000 03/04/2011 102.00 128.73 90 92 103 45,000 01/04/2012 107.00 135.45 90 92 103 45,000 07/04/2013 109.00 136.78 90 92 103 45,000
06/04/2014
111.00
138.18
90
92
103
45,000
05/04/2015
112.00
139.58
90
92
103
45,000
03/04/2016
112.00
139.58
90
92
103
45,000
113.00 No printing, copying or reproduction permitted. 140.98 90 92 103 116.00 145.18 90 92 103 118.00 148.68 90 92 103 120.00 151.20 90 92 103 120.00 151.97 90 92 103
02/04/2017
45,000
01/04/2018
45,000
07/04/2019
45,000
05/04/2020
45,000
04/04/2021
45,000
Notice The employee must give: •
28 days’ notice of the start date for SAP, and
• notice of intent to take leave within 7 days of the matching certificate having been issued.
The matching certificate must be retained for HMRC inspection as evidence to justify the 92%
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