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HMRC internal manual

Statutory Payments Manual

HM Revenue & Customs
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Average Weekly Earnings (AWE) -SSP: relevant period not a whole number of calendar months

If an employee is normally paid once each calendar month:

Establish the relevant period.

  • To give a whole number of calendar months in the relevant period count the number of odd days and then round these up or down as follows:

    • any month except February: round 15 days or less down, 16 days or more round up
    • February: round 14 days or less down, 15 days or more round up
    • add together the gross earnings in the relevant period.

Then use the number of rounded months as at employee paid monthly step 4 SPM170300.