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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) - SAP/SPP/SPBP/SNCP: backdated pay awards

SPM172100 | Average Weekly Earnings (AWE) - SAP/SPP/SPBP/SNCP: backdated pay awards

From HM Revenue & Customs · Statutory Payments Manual

If a backdated pay rise is received which includes a sum in respect of earnings paid in the relevant period re-calculation of the AWE is required.

If the employee’s entitlement to SAP/SPP/SPBP/SNCP is less than the standard rate, the employer must re-calculate the employee's AWE and pay the extra SP due.

If the employee was not entitled to SAP/SPP /SPBP/SNCP, the employer must re-calculate their AWE to check if their employee may now be entitled.

There is no benefit equivalent to SAP/SPP/SPBP/SNCP

Regulation 40(7) of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002 (SI2002/2822

Regulation 40(7) of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002 (SR2002 No.378)

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