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HMRC internal manual

Statutory Payments Manual

Average Weekly Earnings (AWE) -SSP: new employee no earnings paid

If a new employee becomes sick before their first pay day and no earnings have been paid, the AWE are those to which the employee is entitled to under their contract of service for either:

  • a week’s work, or
  • (a calendar month’s work multiply by 12) divide 52.
  • a year’s work divide 52

Statutory Sick Pay (General) Regulations 1982 (SI 1982/894) - 19(8)