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HMRC internal manual

Statutory Payments Manual

Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP: employee paid in multiples of a week

If an employee is paid in multiples of a week, for example: weekly, fortnightly, three-weekly, four-weekly or five-weekly:

  • add together the gross earnings in the relevant period.
  • divide by the total number of weeks in the relevant period to give the gross AWE.

For what to include in gross earnings, see SPM171000.

For definition of relevant period see SPM171100.

If the employee has been paid earnings either early or late as a result of, for example, bank holidays, these are mistimed payments and to calculate AWE when there are mistimed payments, see SPM170900.