Skip to content
Solved

SPM171400 | Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP/SPBP/SNCP: no fixed pay period

From HM Revenue & Customs · Statutory Payments Manual

If an employee does not have a fixed pay period:

  • find the date of the last payment to fall on or before the end of the QW/MW/ONW/RW to establish the last day of the relevant period

  • find the last payment to fall at least eight weeks before that and come forward one day to establish the first day of the relevant period

  • add together all payments in the relevant period

  • divide the sum by the number of days in the period and multiply by seven to obtain the AWE.