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HMRC internal manual

Statutory Payments Manual

Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP: no fixed pay period

If an employee does not have a fixed pay period:

  • find the date of the last payment to fall before the end of the QW/MW/ONW to establish the last day of the relevant period
  • find the last payment to fall at least eight weeks before that and come forward one day to establish the first day of the relevant period
  • add together all payments in the relevant period
  • divide the sum by the number of days in the period and multiply by seven to obtain the AWE.