Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
, see all updates

Average Weekly Earnings (AWE) - SMP/SAP/SPP: definition of relevant period

SMP

The period between:

  • the last normal pay day to fall in or before the QW (but if the baby is born before the QW, see below, and
  • the day after the last normal pay day falling at least eight weeks before the above.

 

Where the baby is born before or during the QW, the eight week relevant period is different.

In these circumstances the relevant period is the period between:

  • the last normal pay day on, or before, the Saturday of the actual week the child is born, and
  • the day after the last normal pay day falling at least eight weeks before the above.

 

SAP

The period between:

  • the last normal pay day to fall in or before:

    • the MW, where children are placed for adoption under UK law, or
    • for adoption from abroad, the end of the “relevant week”, and
  • the day after the last normal pay day falling at least eight weeks before the above.

The “relevant week” for adoption from overseas is the later of the ONW or the week in which the adopter completes the qualifying employment condition (26 weeks continuous employment).

 

SPP

The period between:

  • the last normal pay day on, or before the Saturday of the QW, MW or ONW and
  • the day after the last normal pay day falling at least eight weeks before the above

 

Normal pay day

Regulations define a ‘normal pay day’ as either the pay day specified in the contract, or the day on which they are usually paid if:

  • they have no contract, or
  • their contract does not specify a pay day.

Regulation 21(2) & (3) of the Statutory Maternity Pay (General) Regulations 1986

Regulations 39 and 40 of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002

Regulations 39 and 40 of the Statutory Paternity Pay and Statutory Adoption pay (General) Regulations (Northern Ireland) 2002

An employment contract can be partly written or partly oral and can consist of both express and implied terms. As such, it can be amended over time. The contract may specify a particular day of each month as the pay day, but this may be amended by way of custom and practice.