SPM140300 - Statutory Paternity Pay (SPP) - general information: conditions for entitlement for adoption

This means that the child has been matched with the adopter by an adoption agency or social services.

To qualify for SPP an employee must satisfy all the following conditions:

They must:

be adopting a child with their partner or be the partner of a person, with whom a child is, or is expected to be, placed for adoption under UK law
stop working for, or take leave from, the employer
have been continuously employed for at least 26 weeks continuing into the Matching Week (MW) and remain continuously employed until the child is placed with the adopter
have AWE of not less than the LEL in force for NICs purposes, at the end of the relevant week.
give the employer notice of the start date of their SPP and leave, see SPM140600
continue to work for their employer from the Matching Week to the date of placement

Section 171ZB of the Social Security Contributions and Benefits Act 1992

To qualify for SPP an employee must satisfy all the following conditions:

They must:

have a prescribed relationship with the child and the adopter
stop working for, or take leave from, the employer for the purpose of caring for the child or supporting the adopter
have been continuously employed for at least 26 weeks into the week in which the adopter receives Official Notification or by the time they want their SPP to begin, whichever is later and remain continuously employed until the child enters the UK
have AWE of not less than the LEL which applies at the end of the week in which the adopter was sent Official Notification,
give the employer appropriate notice of the start date of their SPP and leave.

If they are adopting the child with their partner they must declare that they have chosen not to receive SAP.

171ZJ Part 12ZA:supplementary of the Social Security Contributions and Benefits Act 1992

Statutory Payments Manual