Decision Makers Guide - DMG21006

Calculating income: general rules: Disregard of fractions

When a calculation of income results in a fraction of a penny, the decision maker should round, either up of down, to the applicant's advantage

Example

An applicant's net earnings over three weeks are £100.20, £90.82 and £110.56. The average of those earnings (dividing £301.58 by 3) is £100.527.

Round this down to £100.52 as a lower weekly earnings figure is to the applicant's advantage when calculating entitlement.