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SPM171100 | Average Weekly Earnings (AWE) - SMP/SAP/SPP/SPBP/SNCP: definition of relevant period

From HM Revenue & Customs · Statutory Payments Manual

This page is for use for SPBP for Great Britain (England, Scotland & Wales) and for Northern Ireland before 6 April 2026.

For employed earners gainfully employed in Northern Ireland from 6 April 2026 please see SPM166000.

SMP

The period between:

  • the last normal pay day to fall in or before the QW (but if the baby is born before the QW, see below, and

  • the day after the last normal pay day falling at least eight weeks before the above.

Regulation 21 of the Statutory Maternity Pay (General) Regulations 1986

Where the baby is born before or during the QW, the eight week relevant period is different.

In these circumstances the relevant period is the period between:

  • the last normal pay day on, or before, the Saturday of the week preceding the week the child is born, and

  • the day after the last normal pay day falling at least eight weeks before the above.

SAP

The period between:

  • the last normal pay day to fall in or before:

  • the MW, where children are placed for adoption under UK law, or

  • for adoption from abroad, the end of the "relevant week", and

the day after the last normal pay day falling at least eight weeks before the above.

The "relevant week" for adoption from overseas is the later of the ONW or the week in which the adopter completes the qualifying employment condition (26 weeks continuous employment).

SPP

The period between:

  • the last normal pay day on, or before the Saturday of the QW, MW or ONW and

  • the day after the last normal pay day falling at least eight weeks before the above

SPBP

The period between:

  • the last normal pay day on, or before the week ending immediately before the relevant week (RW) and

  • the day after the last normal pay day falling at least eight weeks before the above

SNCP

Where the employee is entitled to SMP, SPP or SAP, the same as the relevant period for that Statutory Payment

In any other case, the week immediately before the one in which the neonatal care starts

Normal pay day

Regulations define a ‘normal pay day’ as either the pay day specified in the contract, or the day on which they are usually paid if:

  • they have no contract, or

  • their contract does not specify a pay day.

Regulation 21(2) & (3) of the Statutory Maternity Pay (General) Regulations 1986

Regulations 39 and 40 of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002

Regulations 39 and 40 of the Statutory Paternity Pay and Statutory Adoption pay (General) Regulations (Northern Ireland) 2002

Regulation 23 of the Statutory Neonatal Care Pay (General) Regulations 2025

An employment contract can be partly written or partly oral and can consist of both express and implied terms. As such, it can be amended over time. The contract may specify a particular day of each month as the pay day, but this may be amended by way of custom and practice.