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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) - SMP/SAP/ShPP/SPP/SPBP/SNCP: calculating AWE

SPM171200 | Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP/SPBP/SNCP: calculating AWE

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 Northern Ireland from 6 April 2026 please see SPM166000.

The employees gross AWE are calculated from the total earnings paid during the relevant period divided by the number of weeks in that period. However, if the employee is not paid weekly, it may be necessary to adjust the calculation to obtain a weekly average.

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