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  1. Home
HMRC internal manual

Statutory Payments Manual

From:
HM Revenue & Customs
Published
15 April 2016
Updated:
6 April 2025 - See all updates
  1. Back to contents

SPM170000 - Average Weekly Earnings (AWE): contents

  1. SPM170050
    SP Rounding Rules
  2. SPM170100
    SSP - earnings used to determine entitlement
  3. SPM170200
    SSP - definition of the relevant period
  4. SPM170300
    SSP - calculating AWE
  5. SPM170400
    SSP - Relevant period not a whole number of calendar months
  6. SPM170500
    SSP - new employee no earnings paid
  7. SPM170600
    SSP - new employee with less than eight weeks earnings
  8. SPM170700
    SSP - change of pay pattern or an irregular pay practice during the relevant period
  9. SPM170800
    SSP - employee paid annually (directors)
  10. SPM170900
    SSP/SMP/SAP/ShPP/SPP/SPBP - Mistimed payments
  11. SPM171000
    SMP/SAP/SPP/SPBP - earnings used to calculate AWE
  12. SPM171100
    SMP/SAP/SPP/SPBP - definition of relevant period
  13. SPM171200
    SMP/SAP/ShPP/SPP/SPBP - calculating AWE
  14. SPM171300
    SMP/SAP/ShPP/SPP/SPBP - employee paid in multiples of a week
  15. SPM171400
    SMP/SAP/ShPP/SPP/SPBP - no fixed pay period
  16. SPM171500
    SMP/SAP/ShPP/SPP/SPBP - employee with a contractual pay day is paid early because of public holiday
  17. SPM171600
    SMP/SAP/ShPP/SPP/SPBP - employee not paid during set holidays
  18. SPM171700
    SMP/SAP/ShPP/SPP/SPBP - directors
  19. SPM171800
    SMP/SAP/ShPP/SPP/SPBP - part of wages paid as childcare/nursery vouchers
  20. SPM171900
    SMP/SAP/ShPP/SPP/SPBP - earnings covered by PAYE settlement agreement and subject to Class 1B NICs
  21. SPM172000
    SMP/SAP/ShPP/SPP/SPBP - payments made on termination of employment
  22. SPM172100
    SAP/SPP/SPBP - backdated pay awards
  23. SPM172200
    SMP - backdated pay awards
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