Skip to content
Solved
SearchBrowse
Sign in

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): AWE SPBP(NI)

SPM172300 | Average Weekly Earnings (AWE): AWE SPBP(NI)

From HM Revenue & Customs · Statutory Payments Manual

This page is for use for SPBP for employed earners gainfully employed in Northern Ireland from 6 April 2026.

For Average Weekly Earnings for SPBP for Great Britain (England, Scotland & Wales) and for Northern Ireland before 6 April 2026 please see SPM171000.

SPBP(NI) is a day 1 right and AWE is calculated using actual earnings, expected earnings or a combination of both.

A person’s normal AWE for any continuous period of 8 weeks falling within the relevant window is not less than the lower earnings limit in force at the end of the relevant week.

“relevant week” means the week immediately before the one in which the child dies

“relevant window” is the period consisting of—

(a) the 8 weeks ending with the relevant week, and

(b) the 8 weeks immediately following that week.

Normal weekly earnings after the date on which the child dies are the person’s expected normal weekly earnings for that period.

Calculating a person’s normal weekly earnings—

to calculate a person’s normal weekly earnings for any period ending on the first day of bereavement use the earnings which have been paid to the person under the contract of service in the period (which will be added to any expected normal weekly earnings to provide the person’s normal weekly earnings).

Calculating expected normal weekly earnings

A person’s expected normal weekly earnings are the average weekly earnings which the person could reasonably be expected to earn;

expected earnings will be added to any normal weekly earnings for the week in question to provide the person’s normal weekly earnings for that week

In calculating a person’s expected normal weekly earnings consider:

· the person’s contractual rate of pay;

· the person’s normal working hours;

· any earnings paid to the person which are considered representative of the person’s weekly earnings;

· any other information which is reasonable to take into account for the purpose of calculating the person’s expected normal weekly earnings.

A person’s expected normal weekly earnings should be calculated with the assumption that the person’s employment with the employer will continue for the remainder of the period of 8 weeks (even if the person’s employment is due to end before the end of that period).

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

Legislation

Regulation 19, 19A, 20, 21, 22 of The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023.

Previous
PrivacyTerms