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HMRC internal manual

Statutory Payments Manual

SPM171200 - Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP/SPBP/SNCP: calculating AWE

This page is for use for SPBP for Great Britain (England, Scotland & Wales) and for Northern Ireland before 6 April 2026.

For Northern Ireland from 6 April 2026 please see SPM166000.


The employees gross AWE are calculated from the total earnings paid during the relevant period divided by the number of weeks in that period. However, if the employee is not paid weekly, it may be necessary to adjust the calculation to obtain a weekly average.