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Contents

Official guidance
Statutory Payments Manual

SPM170000 · Average Weekly Earnings (AWE)

  • SPM170050 · SP Rounding Rules
  • SPM170100 · SSP: earnings used to determine entitlement
  • SPM170200 · SSP: definition of the relevant period
  • SPM170300 · SSP: calculating AWE
  • SPM170400 · SSP: relevant period not a whole number of calendar months
  • SPM170500 · SSP: new employee no earnings paid
  • SPM170600 · SSP: new employee with less than eight weeks earnings
  • SPM170700 · SSP: change of pay pattern or irregular pay practice during relevant period
  • SPM170800 · SSP: employee paid annually (directors)
  • SPM170900 · SSP/SMP/SAP/ShPP/SPP/SPBP/SNCP: mistimed payments
  • SPM171000 · SMP/SAP/SPP/SPBP/SNCP: earnings used to calculate AWE
  • SPM171100 · SMP/SAP/SPP/SPBP/SNCP: definition of relevant period
  • SPM171200 · SMP/SAP/ShPP/SPP/SPBP/SNCP: calculating AWE
  • SPM171300 · SMP/SAP/ShPP/SPP/SPBP/SNCP: employee paid in multiples of a week
  • SPM171400 · SMP/SAP/ShPP/SPP/SPBP/SNCP: no fixed pay period
  • SPM171500 · SMP/SAP/ShPP/SPP/SPBP/SNCP: employee with contractual pay day paid early because of public holiday
  • SPM171600 · SMP/SAP/ShPP/SPP/SPBP/SNCP: employee not paid during set holidays
  • SPM171700 · SMP/SAP/ShPP/SPP/SPBP/SNCP: directors
  • SPM171800 · SMP/SAP/ShPP/SPP/SPBP/SNCP: part of wages paid as childcare/nursery vouchers
  • SPM171900 · SMP/SAP/ShPP/SPP/SPBP/SNCP: earnings covered by PAYE settlement agreement and subject to Class 1B NICs
  • SPM172000 · SMP/SAP/ShPP/SPP/SPBP/SNCP: payments made on termination of employment
  • SPM172100 · SAP/SPP/SPBP/SNCP: backdated pay awards
  • SPM172200 · SMP: backdated pay awards
  • SPM172300 · AWE SPBP(NI)
  1. Average Weekly Earnings (AWE): contents
  2. Average Weekly Earnings (AWE): SP Rounding Rules

SPM170050 | Average Weekly Earnings (AWE): SP Rounding Rules

From HM Revenue & Customs · Statutory Payments Manual

When calculating average weekly earnings (AWE) for statutory payments do not round up or down to whole pence, use unrounded figures to decide if the employee’s AWE are high enough.

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