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
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.